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Internal Revenue Bulletin:  2015-28 

July 13, 2015 

EXEMPT ORGANIZATIONS


Announcement 2015–17Announcement 2015–17

Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

Notice 2015–46Notice 2015–46

This notice clarifies how a charitable hospital organization may comply with the requirement in § 1.501(r)–4(b)(1)(iii)(F) of the Treasury Regulations that a hospital facility include a list of providers in its financial assistance policy (FAP). This notice affects charitable hospital organizations.


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