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.

Summary

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.

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Documents

8 official files

• Referred in Senate (text)

  Referred in Senate · EN · 17 September 2014

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• Referred in Senate (PDF)

  Referred in Senate · EN · 17 September 2014

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• Engrossed in House (text)

  Engrossed in House · EN · 16 September 2014

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• Engrossed in House (PDF)

  Engrossed in House · EN · 16 September 2014

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• Passed House without amendment

  summary · EN · 16 September 2014

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• Introduced in House (text)

  Introduced in House · EN · 9 September 2014

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• Introduced in House (PDF)

  Introduced in House · EN · 9 September 2014

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• Introduced in House

  summary · EN · 9 September 2014

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