{"data":{"id":"us/26-u.s.c.-4959","jurisdiction":"us","citation":"26 U.S.C. § 4959","heading":"Taxes on failures by hospital organizations","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"96a924d23f62b743e9ae529585ce380a6bec56846e376b60e678cec8aac7bab7","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4958","next":"us/26-u.s.c.-4960"},"notice":"GroundRules: Original legal text. Not legal advice."}