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.

(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.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5419 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 9, 2014

 Mr. Boustany introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
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.
                                 <all>