{"abstract":"This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/12/31/2014-30525.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":53,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"79 FR 78954","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: The final regulations are effective on December 29, 2014.","disposition_notes":null,"docket_ids":["TD 9708"],"dockets":[],"document_number":"2014-30525","effective_on":"2014-12-29","end_page":79016,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/12/31/2014-30525.xml","html_url":"https://www.federalregister.gov/documents/2014/12/31/2014-30525/additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitable","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-30525?publication_date=2014-12-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-12-31/2014-30525/mods.xml","not_received_for_publication":null,"page_length":63,"page_views":{"count":47925,"last_updated":"2026-04-18 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-12-31/pdf/2014-30525.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-30525.pdf?1419888131","publication_date":"2014-12-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/12/31/2014-30525.txt","regulation_id_number_info":{"1545-BL58":null,"1545-BK57":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1545-BK57/additional-requirements-for-charitable-hospitals","title":"Additional Requirements for Charitable Hospitals","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1545-BK57&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BL30":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1545-BL30/community-health-needs-assessments-for-charitable-hospitals","title":"Community Health Needs Assessments for Charitable Hospitals","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1545-BL30&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK57","1545-BL30","1545-BL58"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK57/additional-requirements-for-charitable-hospitals","title":"Additional Requirements for Charitable Hospitals"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2012-0036","supporting_documents_count":0,"docket_id":"IRS-2012-0036","regulation_id_number":"1545-BK57","title":"Additional Requirements for Charitable Hospitals","checked_regulationsdotgov_at":"2015-01-20T06:00:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78954,"subtype":null,"title":"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","toc_doc":"Community Health Needs Assessments for Charitable Hospitals; Requirement of a Excise Tax Return and Time for Filing the Return","toc_subject":"Additional Requirements for Charitable Hospitals:","topics":["Excise taxes","Foundations","Income taxes","Investments","Lobbying","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}