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26 U.S.C. 4959: Taxes on failures by hospital organizationsText contains those laws in effect through Public Law 119-121 (October 9, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§4959. Taxes on failures by hospital organizations

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 .)

Statutory Notes and Related Subsidiaries

Effective Date

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