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S. 918 (114th): Notice for Organizations That Include Charities is Essential (NOTICE) Act


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 14, 2015.


(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Notice for Organizations That Include Charities is Essential (NOTICE) Act

(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year. Makes this Act applicable to notices and returns required to be filed after December 31, 2014.