26 U.S.C. § 4959 — Taxes on failures by hospital organizations

FEDERAL · 26 U.S.C. · Chapter Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Taxes on failures by hospital organizations

26 U.S.C. § 4959

Title26 — Internal Revenue Code

ChapterSubchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

This text of 26 U.S.C. § 4959 (Taxes on failures by hospital organizations) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 U.S.C. § 4959.

Text

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.

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Source Credit

History

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

Editorial Notes

Statutory Notes and Related Subsidiaries

Effective Date
Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) of Pub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.

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Bluebook (online)

26 U.S.C. § 4959, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4959.