# 26 U.S.C. § 4959: Taxes on failures by hospital organizations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4959>. Cite pinpoints as 26 U.S.C. § 4959(a)(1).

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.

## Regulations

- [Treas. Reg. § 53.4959-1](/26/reg/53.4959-1.md): Taxes on failures by hospital organizations to meet section 501(r)(3). (interprets § 4959)

## Final rules

- [79 FR 78954](https://www.federalregister.gov/documents/2014/12/31/2014-30525/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable) (2014): Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

## Connections

Cites: § 501 Exemption from tax on corporations, certain trusts, etc.

Cited by: § 6033 Returns by exempt organizations

## Amendments

- 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 857