I 
114TH CONGRESS 
1ST SESSION 
H. R. 811 
To amend the Internal Revenue Code of 1986 to provide notice to charities 
and other nonprofit organizations before their tax-exempt status is auto-
matically revoked. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 9, 2015 
Mr. YOUNG of Indiana (for himself and Ms. LINDA T. SA´NCHEZ of California) 
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 
notice to charities and other nonprofit organizations be-
fore their tax-exempt status is automatically revoked. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘IRS Notice for Organi-
zations That Include Charities is Essential (IRS NO-
TICE) Act’’. 
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SEC. 2. NOTICE REQUIRED BEFORE REVOCATION OF TAX- 
EXEMPT STATUS FOR FAILURE TO FILE RE-
TURN. 
(a) IN GENERAL.—Section 6033(j) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graphs (2) and (3) as paragraphs (3) and (4), respectively, 
and by inserting after paragraph (1) the following new 
paragraph: 
‘‘(2) REQUIREMENT OF NOTICE.— 
‘‘(A) IN
GENERAL.—Not later than 300 
days after the date an organization described in 
paragraph (1) fails to file the annual return or 
notice referenced in paragraph (1) for 2 con-
secutive years, the Secretary shall notify the or-
ganization— 
‘‘(i) that the Internal Revenue Service 
has no record of such a return or notice 
from such organization for 2 consecutive 
years, and 
‘‘(ii) about the penalty that will occur 
under this subsection if the organization 
fails to file such a return or notice by the 
date of the next filing deadline. 
The notification under the preceding sentence 
shall include information about how to comply 
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with the filing requirements under subsections 
(a)(1) and (i).’’. 
(b) REINSTATEMENT
WITHOUT
APPLICATION.— 
Paragraph (3) of section 6033(j) of such Code, as redesig-
nated under subsection (a), is amended— 
(1) by striking ‘‘Any organization’’ and insert-
ing the following: 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), any organization’’, and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(B) 
RETROACTIVE
REINSTATEMENT 
WITHOUT APPLICATION IF ACTUAL NOTICE NOT 
PROVIDED.—If an organization described in 
paragraph (1)— 
‘‘(i) demonstrates to the satisfaction 
of the Secretary that the organization did 
not receive the notice required under para-
graph (2), and 
‘‘(ii) files an annual return or notice 
referenced in paragraph (1) for the current 
year, 
then the Secretary may reinstate the organiza-
tion’s exempt status effective from the date of 
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the revocation under paragraph (1) without the 
need for an application.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to notices and returns required to 
be filed after December 31, 2014. 
Æ 
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