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U.S. Code/Title 26/§ 4959

Title 26

26

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26 U.S.C. § 4959.Chapter 42

§ 4959

Taxes on failures by hospital organizations

Title 26
1 min read
Subchapter: Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

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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.

§ 4958

Release: pl-119-111 (2026-09-18)

§ 4960

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