Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4959
Taxes on failures by hospital organizations
Official textgovinfo.govlast amended
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.
Source: view the official text
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