GroundRules
26 U.S.C. § 4959: Taxes on failures by hospital organizations
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT 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.
Collected 2026-09-10T05:58:25Z. Source file · JSON