H.R.5419 - 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.113th Congress (2013-2014)
|Sponsor:||Rep. Boustany, Charles W., Jr. [R-LA-3] (Introduced 09/09/2014)|
|Committees:||House - Ways and Means | Senate - Finance|
|Latest Action:||Senate - 09/17/2014 Received in the Senate and Read twice and referred to the Committee on Finance. (All Actions)|
This bill has the status Passed House
Here are the steps for Status of Legislation:
- Passed House
Text: H.R.5419 — 113th Congress (2013-2014)All Information (Except Text)
Text available as:
Referred in Senate (09/17/2014)
Received; read twice and referred to the Committee on Finance
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
(a) In general.—Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(1) IN GENERAL.—The Secretary shall prescribe procedures under which an organization 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).
“(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 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 after the date of the enactment of this Act.
Passed the House of Representatives September 16, 2014.
|Attest:||karen l. haas,|