80 FR 25230 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 85 (May 4, 2015)

Page Range		25230-25230
FR Document		2015-10341

This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.

Federal Register, Volume 80 Issue 85 (Monday, May 4, 2015)

[Federal Register Volume 80, Number 85 (Monday, May 4, 2015)]
[Rules and Regulations]
[Page 25230]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-10341]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 53, and 602

[TD 9708]

RIN 1545-BK57; RIN 1545-BL30; RIN 1545-BL58


Additional Requirements for Charitable Hospitals; Community 
Health Needs Assessments for Charitable; Requirements of a Section 4959 
Excise Tax Return and Time for Filing the Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations and removal of temporary regulations; 
correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9708) that were published in the Federal Register on December 31, 2014 
(79 FR 78954). The final regulations provide guidance regarding the 
requirements for charitable hospital organizations added by the Patient 
Protection and Affordable Care Act of 2010.

DATES: This correction is effective on May 4, 2015 and applicable 
beginning December 31, 2014.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie, 
or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9708) that are the subject of this 
correction are under section 501 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9708) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9708), that are the subject 
of FR Doc. 2014-30525, are corrected as follows:
    1. On page 78996, in the preamble, the first column, under the 
paragraph heading ``Effective/Applicability Dates'', the second line 
from the bottom of the third full paragraph, the language ``6033 apply 
to returns filed on or after'' is corrected to read ``6033 apply to 
returns filed for taxable years ending after''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-10341 Filed 5-1-15; 8:45 am]
 BILLING CODE 4830-01-P

25230 Federal Register / Vol. 80, No. 85 / Monday, May 4, 2015 / Rules and Regulations

Dated: April 28, 2015. PART 1—INCOME TAXES SUPPLEMENTARY INFORMATION:
Leslie Kux,
■ Paragraph 1. The authority citation Background
Associate Commissioner for Policy.
[FR Doc. 2015–10332 Filed 5–1–15; 8:45 am] for part 1 continues to read in part as The final regulations (TD 9708) that
BILLING CODE 4164–01–P
follows: are the subject of this correction are
Authority: 26 U.S.C. 7805 * * * under section 501 of the Internal
Revenue Code.
■ Par. 2. Section 1.6033–2 is amended
by revising paragraph (k)(4) to read as Need for Correction
DEPARTMENT OF THE TREASURY
follows: As published, the final regulations
Internal Revenue Service § 1.6033–2 Return by exempt (TD 9708) contain an error that may
organizations (taxable years beginning after prove to be misleading and is in need
26 CFR Part 1 December 31, 1969) and returns by certain of clarification.
nonexempt organizations (taxable years
[TD 9708] beginning after December 31, 1980). Correction of Publication
* * * * * Accordingly, the final regulations (TD
RIN 1545–BK57; RIN 1545–BL30; RIN 1545– (k) * * * 9708), that are the subject of FR Doc.
BL58 (4) The applicability of paragraph 2014–30525, are corrected as follows:
(a)(2)(ii)(l) of this section shall be 1. On page 78996, in the preamble,
Additional Requirements for Charitable the first column, under the paragraph
limited to returns filed for taxable years
Hospitals; Community Health Needs heading ‘‘Effective/Applicability Dates’’,
ending after December 29, 2014.
Assessments for Charitable; the second line from the bottom of the
Requirements of a Section 4959 Excise Martin V. Franks,
third full paragraph, the language ‘‘6033
Tax Return and Time for Filing the Chief, Publications and Regulations Branch, apply to returns filed on or after’’ is
Return; Correction Legal Processing Division, Associate Chief
corrected to read ‘‘6033 apply to returns
Counsel (Procedure and Administration).
AGENCY: Internal Revenue Service (IRS), filed for taxable years ending after’’.
[FR Doc. 2015–10340 Filed 5–1–15; 8:45 am]
Treasury. Martin V. Franks,
BILLING CODE 4830–01–P
ACTION: Correcting amendment. Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
SUMMARY: This document contains DEPARTMENT OF THE TREASURY Counsel, (Procedure and Administration).
corrections to final regulations (TD [FR Doc. 2015–10341 Filed 5–1–15; 8:45 am]
9708) that were published in the Internal Revenue Service BILLING CODE 4830–01–P
Federal Register on December 31, 2014
(79 FR 78954). The final regulations 26 CFR Parts 1, 53, and 602
provide guidance regarding the
requirements for charitable hospital [TD 9708] DEPARTMENT OF DEFENSE
organizations added by the Patient Office of the Secretary
RIN 1545–BK57; RIN 1545–BL30; RIN
Protection and Affordable Care Act of
1545–BL58
2010. 32 CFR Part 320
DATES: This correction is effective on Additional Requirements for Charitable
Hospitals; Community Health Needs [Docket ID: DoD–2014–OS–0068]
May 4, 2015 and applicable beginning
December 31, 2014. Assessments for Charitable; Privacy Act; Implementation
FOR FURTHER INFORMATION CONTACT: Requirements of a Section 4959 Excise
Amy F. Giuliano, Amber L. MacKenzie, Tax Return and Time for Filing the AGENCY: National Geospatial-
or Stephanie N. Robbins at (202) 317– Return; Correction Intelligence Agency (NGA), DoD.
5800 (not a toll free number). ACTION: Direct final rule with request for
AGENCY: Internal Revenue Service (IRS),
SUPPLEMENTARY INFORMATION: Treasury. comments.

Background ACTION: Final regulations and removal of SUMMARY: National Geospatial-
temporary regulations; correction. Intelligence Agency (NGA) is updating
The final regulations (TD 9708) that
the NGA Privacy Act Program by adding
are the subject of this correction is SUMMARY: This document contains the (k)(2) and (k)(5) exemptions to
under section 501 of the Internal corrections to final regulations (TD accurately describe the basis for
Revenue Code. 9708) that were published in the exempting the records in the system of
Need for Correction Federal Register on December 31, 2014 records notice NGA–010, National
(79 FR 78954). The final regulations Geospatial-Intelligence Agency Security
As published, the final regulations provide guidance regarding the
(TD 9708) contain an error that may Financial Disclosure Reporting Records
requirements for charitable hospital System. In this rulemaking, the NGA
prove to be misleading and is in need organizations added by the Patient
of clarification. proposes to exempt portions of this
Protection and Affordable Care Act of system of records from one or more
List of Subjects in 26 CFR Part 1 2010. provisions of the Privacy Act because of
Income taxes, Reporting and DATES: This correction is effective on criminal, civil and administrative
tkelley on DSK3SPTVN1PROD with RULES

recordkeeping requirements. May 4, 2015 and applicable beginning enforcement requirements.
December 31, 2014. DATES: The rule will be effective on July
Correction of Publication FOR FURTHER INFORMATION CONTACT: 13, 2015 unless adverse comments are
Accordingly, 26 CFR part 1 is Amy F. Giuliano, Amber L. MacKenzie, received by July 6, 2015. If adverse
corrected by making the following or Stephanie N. Robbins at (202) 317– comment is received, the Department of
correcting amendment: 5800 (not a toll free number). Defense will publish a timely

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Document Created: 2018-02-21 10:22:52
Document Modified: 2018-02-21 10:22:52

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
Action		Final regulations and removal of temporary regulations; correction.
Dates		This correction is effective on May 4, 2015 and applicable beginning December 31, 2014.
Contact		Amy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).
FR Citation		80 FR 25230
CFR Citation		26 CFR 1 26 CFR 53 26 CFR 602

80 FR 25230 - Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 85 (May 4, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service