Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(r)-7
Effective/applicability dates.
# (a) Effective/applicability date.
The rules of §§ 1.501(r)-1 through 1.501(r)-6 apply to taxable years beginning after December 29, 2015.
# (b)
Reasonable interpretation for taxable years beginning on or before December 29, 2015. For taxable years beginning on or before December 29, 2015, a hospital facility may rely on a reasonable, good faith interpretation of section 501(r). A hospital facility will be deemed to have operated in accordance with a reasonable, good faith interpretation of section 501(r) if it has complied with the provisions of the proposed or final regulations under section 501(r) (REG-130266-11 and/or REG-106499-12). Accordingly, a hospital facility may rely on § 1.501(r)-3 of the proposed or final regulations, or another reasonable interpretation of section 501(r)(3), for any CHNA conducted or implementation strategy adopted before the first day of the hospital organization's first taxable year beginning after December 29, 2015.
[T.D. 9708, 79 FR 78998, Dec. 31, 2014]
Source: view the official text
In this part (40 sections)
- 1.501(c)(17)-1 · Supplemental unemployment benefit trusts.
- 1.501(c)(17)-2 · General rules.
- 1.501(c)(17)-3 · Relation to other sections of the Code.
- 1.501(c)(18)-1 · Certain funded pension trusts.
- 1.501(c)(19)-1 · War veterans organizations.
- 1.501(c)(21)-1 · Black lung trusts—certain terms.
- 1.501(c)(21)-2 · Same—trust instrument.
- 1.501(c)(29)-1 · CO-OP Health Insurance Issuers.
- 1.501(d)-1 · Religious and apostolic associations or corporations.
- 1.501(e)-1 · Cooperative hospital service organizations.
- 1.501(h)-1 · Application of the expenditure test to expenditures to…
- 1.501(h)-2 · Electing the expenditure test.
- 1.501(h)-3 · Lobbying or grass roots expenditures normally in excess of…
- 1.501(r)-0 · Outline of regulations.
- 1.501(r)-1 · Definitions.
- 1.501(r)-2 · Failures to satisfy section 501(r).
- 1.501(r)-3 · Community health needs assessments.
- 1.501(r)-4 · Financial assistance policy and emergency medical care…
- 1.501(r)-5 · Limitation on charges.
- 1.501(r)-6 · Billing and collection.
- 1.501(r)-7 · Effective/applicability dates.
- 1.502-1 · Feeder organizations.
- 1.503(a)-1 · Denial of exemption to certain organizations engaged in…
- 1.503(b)-1 · Prohibited transactions.
- 1.503(c)-1 · Future status of organizations denied exemption.
- 1.503(d)-1 · Cross references.
- 1.503(e)-1 · Special rules.
- 1.503(e)-2 · Requirements.
- 1.503(e)-3 · Effective dates.
- 1.503(f)-1 · Loans by employers who are prohibited from pledging assets.
- 1.504-1 · Attempts to influence legislation; certain organizations…
- 1.504-2 · Certain transfers made to avoid section 504(a).
- 1.505(c)-1T · Questions and answers relating to the notification…
- 1.506-1 · Organizations required to notify Commissioner of intent to…
- 1.507-1 · General rule.
- 1.507-2 · Special rules; transfer to, or operation as, public charity.
- 1.507-3 · Special rules; transferee foundations.
- 1.507-4 · Imposition of tax.
- 1.507-5 · Aggregate tax benefit; in general.
- 1.507-6 · Substantial contributor defined.