This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office] .
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
United States Code U.S. Code: Title 26 - INTERNAL REVENUE CODE
Title 26 published on 05-May-2017 03:22
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 53 after this date.
2016-04-25; vol. 81 # 79 - Monday, April 25, 2016 81 FR 24014 - Examples of Program-Related Investments
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. These regulations are effective April 25, 2016. 26 CFR Part 53 Summary This document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments. In addition to private foundations, these final regulations affect foundation managers who participate in the making of program-related investments.
2015-09-25; vol. 80 # 186 - Friday, September 25, 2015 80 FR 57709 - Reliance Standards for Making Good Faith Determinations
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on September 25, 2015. Applicability date: For the dates of applicability, see §§ 53.4942(a)-3(f) and 53.4945-5(f)(3). 26 CFR Part 53 Summary This document contains final regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign organization may be qualifying distributions and not taxable expenditures. The regulations also make additional changes to conform the final regulations to statutory amendments made by the Deficit Reduction Act of 1984 and the Pension Protection Act of 2006. The regulations will affect private foundations seeking to make good faith determinations.
2015-05-04; vol. 80 # 85 - Monday, May 4, 2015 80 FR 25230 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations; correction. This correction is effective on May 4, 2015 and applicable beginning December 31, 2014. 26 CFR Parts 1, 53, and 602 Summary This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
2015-03-11; vol. 80 # 47 - Wednesday, March 11, 2015 80 FR 12761 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Correcting amendment. This correction is effective on March 11, 2015 and applicable beginning December 31, 2014. 26 CFR Parts 1 and 53 Summary This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
80 FR 12761 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations; correction. This correction is effective on March 11, 2015 and applicable beginning December 31, 2014. 26 CFR Parts 1, 53, and 602 Summary This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
2014-12-31; vol. 79 # 250 - Wednesday, December 31, 2014 79 FR 78954 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: The final regulations are effective on December 29, 2014. Applicability Date: For dates of applicability, see §§ 1.501(r)-7(a); 1.6033-2(k)(4); 53.4959-1(b); and 53.6071-1(i)(2). 26 CFR Parts 1, 53, and 602 Summary This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.
2013-09-26; vol. 78 # 187 - Thursday, September 26, 2013 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations; correction This correction is effective on September 26, 2013 and applicable beginning August 15, 2013. 26 CFR Part 53 Summary This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The 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 (CHNA) requirements for any taxable year.
78 FR 59313 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to notice of proposed rulemaking by cross-reference to temporary regulations. Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 78 FR 49700, August 15, 2013, are still being accepted and must be received by November 13, 2013. 26 CFR Part 53 Summary This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-115300-13) that was published in the Federal Register on Thursday, August 15, 2013 (78 FR 49700), which relates to requiring charitable hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.” The regulations also specify the due date for such returns.
2013-08-15; vol. 78 # 158 - Thursday, August 15, 2013 78 FR 49681 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service (IRS) Final and temporary regulations. Effective Date: These regulations are effective on August 15, 2013. Applicability Date: For dates of applicability, see §§ 53.6011-1T(g) and 53.6071-1T(i) of these regulations. 26 CFR Part 53 Summary This document contains final and temporary regulations that 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 (CHNA) requirements for any taxable year. The regulations affect charitable hospital organizations. This action is necessary to implement section 9007(b) of the Patient Protection and Affordable Care Act of 2010. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .
78 FR 49700 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service (IRS) Notice of proposed rulemaking by cross-reference to temporary regulations. Written or electronic comments and requests for a public hearing must be received by November 13, 2013. 26 CFR Part 53 Summary In the Rules and Regulations section of this issue of the Federal Register , the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.” The regulations also specify the due date for such returns. The text of those temporary regulations also serves as the text of these proposed regulations.
2013-05-24; vol. 78 # 101 - Friday, May 24, 2013 78 FR - Community Health Needs Assessments for Charitable Hospitals; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Parts 1 and 53 Summary
2013-05-21; vol. 78 # 98 - Tuesday, May 21, 2013 78 FR 29628 - Community Health Needs Assessments for Charitable Hospitals; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to a notice of proposed rulemaking. 26 CFR Parts 1 and 53 Summary This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Friday, April 5, 2013. The 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.
2013-04-05; vol. 78 # 66 - Friday, April 5, 2013 78 FR 20523 - Community Health Needs Assessments for Charitable Hospitals
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments and requests for a public hearing must be received by July 5, 2013. 26 CFR Parts 1 and 53 Summary This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) 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. These regulations will affect charitable hospital organizations.
2012-12-28; vol. 77 # 249 - Friday, December 28, 2012 77 FR 76382 - Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on December 28, 2012. 26 CFR Parts 1, 53, and 602 Summary This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register .
2012-09-24; vol. 77 # 185 - Monday, September 24, 2012 77 FR 58796 - Reliance Standards for Making Good Faith Determinations
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments and requests for a public hearing must be received by December 24, 2012. 26 CFR Part 53 Summary This document contains proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. The regulations will affect private foundations seeking to make such good faith determinations.
2012-04-19; vol. 77 # 76 - Thursday, April 19, 2012 77 FR 23429 - Examples of Program-Related Investments
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments and requests for a public hearing must be received by July 18, 2012. 26 CFR Part 53 Summary This document contains proposed regulations that provide guidance to private foundations on program-related investments. These proposed regulations provide a series of new examples illustrating investments that qualify as program-related investments. In addition to private foundations, these proposed regulations affect foundation managers who participate in the making of program-related investments.
