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S. 2708 (113th): Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jul 30, 2014.


Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.