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, 25230 [2015-10340]

Download as PDF 25230 Federal Register / Vol. 80, No. 85 / Monday, May 4, 2015 / Rules and Regulations Dated: April 28, 2015. Leslie Kux, Associate Commissioner for Policy. PART 1—INCOME TAXES SUPPLEMENTARY INFORMATION: Paragraph 1. The authority citation for part 1 continues to read in part as follows: Background ■ [FR Doc. 2015–10332 Filed 5–1–15; 8:45 am] BILLING CODE 4164–01–P Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.6033–2 is amended by revising paragraph (k)(4) to read as follows: ■ DEPARTMENT OF THE TREASURY Internal Revenue Service § 1.6033–2 Return by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980). 26 CFR Part 1 [TD 9708] RIN 1545–BK57; RIN 1545–BL30; RIN 1545– BL58 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 Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: * * * * * (k) * * * (4) The applicability of paragraph (a)(2)(ii)(l) of this section shall be limited to returns filed for taxable years ending after December 29, 2014. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015–10340 Filed 5–1–15; 8:45 am] BILLING CODE 4830–01–P 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. DEPARTMENT OF THE TREASURY This correction is effective on May 4, 2015 and applicable beginning December 31, 2014. FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317– 5800 (not a toll free number). SUPPLEMENTARY INFORMATION: 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 SUMMARY: DATES: Background The final regulations (TD 9708) that are the subject of this correction is under section 501 of the Internal Revenue Code. Need for Correction As published, the final regulations (TD 9708) contain an error that may prove to be misleading and is in need of clarification. tkelley on DSK3SPTVN1PROD with RULES List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment: VerDate Sep<11>2014 18:00 May 01, 2015 Jkt 235001 The final regulations (TD 9708) that are the subject of this correction are under section 501 of the Internal Revenue Code. Need for Correction As published, the final regulations (TD 9708) contain an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the final regulations (TD 9708), that are the subject of FR Doc. 2014–30525, are corrected as follows: 1. On page 78996, in the preamble, the first column, under the paragraph heading ‘‘Effective/Applicability Dates’’, the second line from the bottom of the third full paragraph, the language ‘‘6033 apply to returns filed on or after’’ is corrected to read ‘‘6033 apply to returns filed for taxable years ending after’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2015–10341 Filed 5–1–15; 8:45 am] Internal Revenue Service BILLING CODE 4830–01–P 26 CFR Parts 1, 53, and 602 [TD 9708] DEPARTMENT OF DEFENSE RIN 1545–BK57; RIN 1545–BL30; RIN 1545–BL58 Office of the Secretary 32 CFR Part 320 Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations; correction. AGENCY: 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. SUMMARY: This correction is effective on May 4, 2015 and applicable beginning December 31, 2014. FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317– 5800 (not a toll free number). DATES: PO 00000 Frm 00022 Fmt 4700 Sfmt 4700 [Docket ID: DoD–2014–OS–0068] Privacy Act; Implementation National GeospatialIntelligence Agency (NGA), DoD. ACTION: Direct final rule with request for comments. AGENCY: National GeospatialIntelligence Agency (NGA) is updating the NGA Privacy Act Program by adding the (k)(2) and (k)(5) exemptions to accurately describe the basis for exempting the records in the system of records notice NGA–010, National Geospatial-Intelligence Agency Security Financial Disclosure Reporting Records System. In this rulemaking, the NGA proposes to exempt portions of this system of records from one or more provisions of the Privacy Act because of criminal, civil and administrative enforcement requirements. DATES: The rule will be effective on July 13, 2015 unless adverse comments are received by July 6, 2015. If adverse comment is received, the Department of Defense will publish a timely SUMMARY: E:\FR\FM\04MYR1.SGM 04MYR1

Agencies

[Federal Register Volume 80, Number 85 (Monday, May 4, 2015)]
[Rules and Regulations]
[Page 25230]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-10340]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9708]
RIN 1545-BK57; RIN 1545-BL30; RIN 1545-BL58


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

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.

DATES: This correction is effective on May 4, 2015 and applicable 
beginning December 31, 2014.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, 
or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9708) that are the subject of this 
correction is under section 501 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9708) contain an error that 
may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *

0
Par. 2. Section 1.6033-2 is amended by revising paragraph (k)(4) to 
read as follows:


Sec.  1.6033-2  Return by exempt organizations (taxable years beginning 
after December 31, 1969) and returns by certain nonexempt organizations 
(taxable years beginning after December 31, 1980).

* * * * *
    (k) * * *
    (4) The applicability of paragraph (a)(2)(ii)(l) of this section 
shall be limited to returns filed for taxable years ending after 
December 29, 2014.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-10340 Filed 5-1-15; 8:45 am]
 BILLING CODE 4830-01-P

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