26 U.S. Code § 4959 - Taxes on failures by hospital organizations

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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.)
Effective Date

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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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