§ 53.6071-1T - Time for filing returns (temporary).

(a) through (g) [Reserved] For further guidance, see § 53.6071-1(a) through (g).

(h) Taxes on failures by charitable hospital organizations to satisfy the community health needs assessment requirements of section 501(r)(3). A hospital organization liable for tax imposed by section 4959 must file a Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” as required by § 53.6011-1(c), on or before the 15th day of the fifth month after the end of the hospital organization's taxable year.

(i) Effective/applicability date—(1) [Reserved] For further guidance, see § 53.6071-1(i)(1).

(2) Paragraph (h) of this section applies on and after August 15, 2013.

(3) The applicability of paragraph (h) of this section expires on or before August 12, 2016.