Internal Revenue Code · 26 U.S.C.
§ 4959. Taxes on failures by hospital organizations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4959
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 23, 2010 by Pub. L. 111–148
- Length
- 50 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
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.
(Added Pub. L. 111–148, title IX, § 9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4959
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 111–148
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- Subchapter D Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Nearby sections
- § 4958 Taxes on excess benefit transactions
- § 4959 Taxes on failures by hospital organizations
- § 4960 Tax on excess tax-exempt organization executive compensation
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) of Pub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.