# Return by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**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 is 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.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
**26 CFR Part 1**
**PART 1—INCOME TAXES**
*Paragraph 1.* The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
*Par. 2.* Section 1.6033-2 is amended by revising paragraph (k)(4) to read as follows:
§ 1.6033-2
(k) * * *
(4) The applicability of paragraph (a)(2)(ii)( *l* ) of this section shall be limited to returns filed for taxable years ending after December 29, 2014.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).