26 USC § 4959 - Taxes on failures by hospital organizations

---
identifier: "/us/usc/t26/s4959"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4959 - Taxes on failures by hospital organizations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4959"
section_name: "Taxes on failures by hospital organizations"
chapter_number: 42
chapter_name: "PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS"
subchapter_number: "D"
subchapter_name: "Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements"
positive_law: false
currency: "119-73"
last_updated: "2026-01-12"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 111–148, title IX, § 9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)"
---


# § 4959. Taxes on failures by hospital organizations

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.

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**Source Credit**: (Added Pub. L. 111–148, title IX, § 9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to failures occurring after , see , set out as an Effective Date of 2010 Amendment note under .