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IRS.gov Website
Publication 557
taxmap/pubs/p557-051.htm#en_us_publink1000292627

Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements (p65)

rule
For tax years beginning after March 23, 2012, new section 4959 imposes an excise tax on hospital organizations which fail to meet certain section 501(r) requirements for each of their hospital facilities. These entities must meet section 501(r)(3) requirements at all times during their tax year. Section 501(r)(3) requirements pertain to a hospital organization preparing a community health needs assessment (CHNA). See Schedule H, Hospitals (Form 990), for details.