Internal Revenue Bulletin:  2013-21 

May 20, 2013 

EXEMPT ORGANIZATIONS


REG-106499-12 REG-106499-12

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 Notice 2011-52 is obsolete after October 5, 2013.

Announcement 2013-31 Announcement 2013-31

The IRS has revoked its determination that 21st Century Animal Resource & Education Services of Dolan Springs, AZ, Books for People of Yuma, AZ, California Nairobi International Childrens Organization of Fresno, CA, Cape Verdean Club of Falmouth Inc. of Teaticket, MA, Congressional District Programs, Inc. of Falls Church, VA, Dr. R.C. Samanta Roy Institute of Science and Technology, Inc. of Green Bay, WI, Eko Club, Inc. of Houston, TX, Everything Must Change, Inc. of Philadelphia, PA, Excalibur Foundation of Sparks, NV, Functional Social Solutions, Inc. of Long Beach, CA, Gateway Educational Services of Honolulu, HI, Good Housing, Inc. of Merrick, NY, Holland Peck Charitable Foundation of Carefree, AZ, Kona University, Inc. of Honolulu, HI, Lakeland-Winter Haven Kennel Club, Inc. of Lakeland, FL, Life Changes Ministries International Inc. of Fort Mill, SC, Marley Fund of Greenville, NC, and Needham Community Theatre, Inc. of Needham, MA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.


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