Technical correction amends effective date for section 6033, hospital reporting

Technical correction for section 6033

The Treasury Department and IRS today released for publication in the Federal Register corrections to final regulations (T.D. 9708) relating to section 501(r).

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Read the technical corrections [PDF 195 KB]

In particular, the requirements added by Reg. section 1.6033-2(a)(ii)(l) are effective for returns filed for tax years ending after December 29, 2014. The regulations previously made these requirements effective for returns filed on or after December 29, 2014, creating an issue for filers of the 2013 Form 990, which does not provide for all of these requirements.

The affected requirements include the following: 

  • Attaching a copy of the community health needs assessment implementation strategy to the Form 990 (or providing a URL to a web page where the implementation strategy is made widely available on a web site) 
  • Providing a description on the Form 990 of actions taken (or not taken) to address the significant health needs identified in the community health needs assessment.


For more information, contact a KPMG tax professional:

D. Greg Goller | +1 (703) 286-8391 |

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