Section 7. REQUEST FOR COMMENTS

The IRS and the Department of Treasury request comments regarding the re

quirements for hospital organizations described in this notice, including in particular the need, if any, for guidance regarding such requirements. Comments are specifically requested regarding appropriate requirements for a CHNA, and what constitutes “reasonable efforts” to determine eligibility for assistance under a financial assistance policy for purposes of the billing and collection requirements under section 501(r)(6). In addition, comments are requested regarding section 501(r)(2)(B)(ii), which provides that an organization that operates more than one hospital facility “shall not be treated as described in [section 501(c)(3)] with respect to any such facility for which such requirements are not separately met,” including the tax consequences of a failure with respect to some, but not all, facilities and the proper tax treatment in future periods in such a case.

Comments should refer to Notice 2010–39 and be submitted by July 22, 2010, to:

Internal Revenue Service CC:PA:LPD:PR (Notice 2010–39) Room 5203 P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

Courier’s Desk Internal Revenue Service 1111 Constitution Ave., N.W. Washington, DC 20224 Attn: CC:PA:LPD:PR

(Notice 2010–39)

Alternatively, taxpayers may submit comments electronically to notice.comments@irscounsel.treas.gov . Please include “Notice 2010–39” in the subject line of any electronic communications.

All comments will be available for public inspection and copying.