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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2013-21 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–106499–12, page 1111. These proposed regulations provide guidance to charitable hospital organizations on the community health needs assessment requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. Notice 2011–52 is obsolete after October 5, 2013.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2013-21
Internal Revenue Bulletin 2013-21

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