Text: H.R.5419 — 113th Congress (2013-2014)All Information (Except Text)

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Referred in Senate (09/17/2014)


113th CONGRESS
2d Session
H. R. 5419


IN THE SENATE OF THE UNITED STATES

September 17 (legislative day, September 16), 2014

Received; read twice and referred to the Committee on Finance


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. 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 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 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 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,   
    Clerk

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