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H.R. 1314 (114th): Bipartisan Budget Act of 2015

The text of the bill below is as of Apr 15, 2015 (Passed the House).


IB

114th CONGRESS

1st Session

H. R. 1314

IN THE HOUSE OF REPRESENTATIVES

AN ACT

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1.

Short title

This Act may be cited as the Ensuring Tax Exempt Organizations the Right to Appeal Act.

2.

Administrative appeal relating to adverse determinations of tax-exempt status of certain organizations

(a)

In general

Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end of the following:

(c)

Administrative appeal relating to adverse determination of tax-Exempt status of certain organizations

(1)

In general

The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Office of Appeals of an adverse determination described in paragraph (2).

(2)

Adverse determinations

For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to—

(A)

the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2),

(B)

the initial classification or continuing classification of the organization as a private foundation under section 509(a), or

(C)

the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3).

.

(b)

Effective date

The amendment made by subsection (a) shall apply to determinations made on or after May 19, 2014.

Passed the House of Representatives April 15, 2015.

Karen L. Haas,

Clerk.