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► 26 U.S.C. § 4959 26 u.s.c. · private foundations; and certain other t · title 26
26 U.S.C. § 4959
Taxes on failures by hospital organizations
Title 26 USC
● ACTIVE
Ch. 42
Jurisdiction Federal — United States
Chapter PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-93784D
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements Sec. 4959 - Taxes on failures by hospital organizations From the U.S. Government Publishing Office, www.gpo.gov

§4959. Taxes on failures by hospital 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.

(Added Pub. L. 111–148, title IX, §9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) of Pub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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OM-USC26-SEC-93784D
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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oakmorel.com
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The statutory text of 26 U.S.C. § 4959 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4958 26 U.S.C. § 4960 →
Chapter 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26 U.S.C. § 494026 U.S.C. § 494126 U.S.C. § 494226 U.S.C. § 494326 U.S.C. § 494426 U.S.C. § 494526 U.S.C. § 494626 U.S.C. § 494726 U.S.C. § 494826 U.S.C. § 495126 U.S.C. § 495226 U.S.C. § 495326 U.S.C. § 495526 U.S.C. § 495826 U.S.C. § 495926 U.S.C. § 496026 U.S.C. § 496126 U.S.C. § 496226 U.S.C. § 496326 U.S.C. § 496526 U.S.C. § 496626 U.S.C. § 496726 U.S.C. § 4968
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 4959
Status
● ACTIVE
Chapter
42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-93784D
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 4959