(a) through (g) [Reserved] For further guidance, see § 53.6071–1(a) through (g). (h) Taxes on failures by charitable hospital organizations to satisfy the community health needs assessment requirements of section 501(r)(3). A hospital organization liable for tax imposed by section 4959 must file a Form 4720, "Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code," as required by § 53.6011–1(c), on or before the 15th day of the fifth month after the end of the hospital organization's taxable year.
CFR 26-53.6071-1T-2013 history
2013CFR 26-53.6071-1T-2013 Internal revenue. Part53:Foundation and similar excise taxes. Section53.6071–1T:Time for filing returns (temporary).