Internal Revenue Bulletin:  2013-37 

September 9, 2013 

EXEMPT ORGANIZATIONS


Table of Contents

TD 9629 T.D. 9629

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 REG-115300-13

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.


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