26 U.S.C. § 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.

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