                                 CODE OF VIRGINIA

NONPROFIT HOSPITALS TO PROVIDE RETURNS AND INFORMATION TO THE DEPARTMENT (§
58.1-113)

Any hospital described under § 501(c) of the U.S. Internal Revenue Code of
1986, as amended, shall provide to the Department of Taxation a copy of the
hospital&#8217;s federal 990 or 990-EZ tax form (or the successor form to such
form) that was filed with the Internal Revenue Service for the relevant year.
Such hospital shall provide the copy to the Department within 30 days following
the filing of the federal 990 or 990-EZ tax form with the Internal Revenue
Service. In addition, such hospital shall provide to the Department a copy of
any interim tax form, report, or return that the hospital filed with or provided
to the Internal Revenue Service for the relevant year pursuant to Title 26 of
the United States Code or the rules and regulations thereunder. The copy of the
interim tax form, report, or return shall be provided to the Department within
30 days following the filing of the same with, or the providing of the same to,
the Internal Revenue Service.

HISTORY: 2007, c. 746.