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

Bill summaries are authored by CRS.

Shown Here:
Passed House without amendment (09/16/2014)

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.