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Virginia Administrative Code
Title 12. Health
Agency 5. Department of Health
Chapter 215. Rules and Regulations Governing Health Data Reporting
11/21/2024

12VAC5-215-120. IRS Forms.

Each health care institution that reports to the board, any corporation controlling a hospital, and each affiliate of the hospital or corporation that controls a hospital shall submit, if the health care institution, corporation, or affiliate is an organization exempt from taxes pursuant to § 501(C)(3) of the Internal Revenue Code, a copy of the most recent federal information return (Form 990) which was filed on behalf of the institution, corporation, or affiliate together with all accompanying schedules that are required to be made available to the public by the Internal Revenue Service. Information regarding not-for-profit affiliates which do no business in Virginia need not be submitted.

The information required by this section shall be due to the board 120 days after the completion of the health care institution's fiscal year end. If the information return (Form 990) has not been filed with the Internal Revenue Service, the due date will be extended to no later than the normal due date to the IRS or any extensions granted.

Statutory Authority

§§ 32.1-12 and 32.1-276.2 et seq. of the Code of Virginia.

Historical Notes

Derived from VR370-01-001 § 4.7, eff. February 25, 1987; amended, Virginia Register Volume 5, Issue 12, eff. April 12, 1989; Volume 6, Issue 15, eff. July 1, 1990; Volume 7, Issue 10, eff. April 1, 1990; Volume 8, Issue 1, eff. January 1, 1992; Volume 8, Issue 13, eff. January 1, 1992; Volume 8, Issue 17, eff. July 1, 1992; Volume 8, Issue 21, eff. September 1, 1992; Volume 8, Issue 26, eff. November 1, 1992; Volume 9, Issue 12, eff. April 7, 1993; Volume 10, Issue 15, eff. June 1, 1994; renumbered and amended, Virginia Register Volume 13, Issue 4, eff. December 11, 1996.

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