26 USC 4959 - Taxes on Failures by Hospital Organizations

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

(Added Pub. L. 111–148, title IX, §9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

Sections:  Previous  4947  4948  4951  4952  4953  4955  4958  4959  4961  4962  4963  4965  4966  4967  4971  Next

Last modified: October 26, 2015