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TREAS/IRS RIN: 1545-BK57 Publication ID: Fall 2014 
Title: Additional Requirements for Charitable Hospitals 
Abstract:

These proposed regulations describe the requirements that charitable hospitals must satisfy under section 501(r) of the Internal Revenue Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.501(r)   
Legal Authority: 26 USC 501(r)    26 USC 7805    Affordable Care Act   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/26/2012  77 FR 38147   
NPRM Comment Period End  09/24/2012 
Final Action  12/00/2014 
Additional Information: REG-130266-11 Drafting attorney: Amber L. MacKenzie (202) 317-4809 Reviewing attorney: Preston J. Quesenberry (202) 317-4813 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL30, Related to 1545-BL57 
Agency Contact:
Amber L. MacKenzie
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 317-4809
Fax:855 604-6084
Email: amber.l.mackenzie@irscounsel.treas.gov