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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2013-37 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9629, page 188. These regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment requirements for any taxable year.

REG–115300–13, page 197. These proposed regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment requirements for any taxable year. Comments requested by November 13, 2013.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2013-37
Internal Revenue Bulletin 2013-37

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