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Home » 2015 Issues » 80 FR (05/04/2015) » 2015-10340. Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

  2015-10340. Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correcting amendment.

    SUMMARY:

    This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.

    DATES:

    This correction is effective on May 4, 2015 and applicable beginning December 31, 2014.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    The final regulations (TD 9708) that are the subject of this correction is under section 501 of the Internal Revenue Code.

    Need for Correction

    As published, the final regulations (TD 9708) contain an error that may prove to be misleading and is in need of clarification.

    Start List of Subjects

    List of Subjects in 26 CFR Part 1

    • Income taxes
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:

    Start Part

    PART 1—INCOME TAXES

    End Part Start Amendment Part

    Paragraph 1. The authority citation for part 1 continues to read in part as follows:

    End Amendment Part Start Authority

    Authority: 26 U.S.C. 7805 * * *

    End Authority Start Amendment Part

    Par. 2. Section 1.6033-2 is amended by revising paragraph (k)(4) to read as follows:

    End Amendment Part
    Return by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
    * * * * *

    (k) * * *

    (4) The applicability of paragraph (a)(2)(ii)(l) of this section shall be limited to returns filed for taxable years ending after December 29, 2014.

    Start Signature

    Martin V. Franks,

    Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

    End Signature End Supplemental Information

    [FR Doc. 2015-10340 Filed 5-1-15; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Effective Date:
5/4/2015
Published:
05/04/2015
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correcting amendment.
Document Number:
2015-10340
Dates:
This correction is effective on May 4, 2015 and applicable beginning December 31, 2014.
Pages:
25230-25230 (1 pages)
Docket Numbers:
TD 9708
RINs:
1545-BK57: Additional Requirements for Charitable Hospitals, 1545-BL30: Community Health Needs Assessments for Charitable Hospitals, 1545-BL58
RIN Links:
https://www.federalregister.gov/regulations/1545-BK57/additional-requirements-for-charitable-hospitals, https://www.federalregister.gov/regulations/1545-BL30/community-health-needs-assessments-for-charitable-hospitals
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2015-10340.pdf
CFR: (1)
26 CFR 1.6033-2