Internal Revenue Service May 21, 2013 – Federal Register Recent Federal Regulation Documents

Community Health Needs Assessments for Charitable Hospitals; Correction
Document Number: 2013-12013
Type: Rule
Date: 2013-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Friday, April 5, 2013. The 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.
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