datamatters24/research-document-archive huggingface dataset:
(ii) Individuals related by the half 
blood or by legal adoption shall be treated 
as if they are related by the whole blood. 
(6) CONTINENTAL UNITED STATES.—The term 
‘‘continental United States’’ means the several 
States and the District of Columbia, but does not in-
clude Alaska or Hawaii. 
SEC. 3. TRANSFER OF FIREARMS TO MUSEUMS. 
(a) TRANSFER OF FORFEITED FIREARMS TO MUSE-
UMS.— 
(1) IN GENERAL.—The Attorney General shall 
transfer each firearm which has been forfeited to the 
United States to the first qualified museum that 
submits a request for the firearm in such form and 
manner as the Attorney General may specify. 
(2) DESTRUCTION
OF
FORFEITED
FIREARMS 
PROHIBITED.—The Attorney General shall not de-
stroy any firearm which has been forfeited to the 
United States until the end of the 5-year period be-
ginning on the date of the forfeiture. 
(3) CATALOGUE OF FIREARMS.—With respect 
to each firearm that is available to be transferred to 
a museum under paragraph (1), the Attorney Gen-
eral shall, not later than 60 days after the forfeiture 
of the firearm, publish information which identifies 
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the firearm (including a picture) on the web page of 
the Bureau of Alcohol, Tobacco, Firearms, and Ex-
plosives. The information shall be available to the 
public without cost and without restriction. 
(4) REGISTRATION OF FIREARMS.—Any firearm 
transferred under paragraph (1) to a qualified mu-
seum shall be registered to the transferee in the Na-
tional Firearms Registration and Transfer Record 
(described in section 5841 of the Internal Revenue 
Code of 1986). 
(5) FIREARM.—In this subsection, the term 
‘‘firearm’’ means any firearm (as defined in section 
2(g)(2) of this Act) which is treated as a curio or 
relic under chapter 44 of title 18, United States 
Code. 
(6) QUALIFIED MUSEUM.—In this subsection, 
the term ‘‘qualified museum’’ means— 
(A) any museum owned or operated by a 
unit of Federal, State, or local government; and 
(B) any museum which— 
(i) is open to the public; 
(ii) is incorporated as a not-for-profit 
corporation under applicable State law; 
(iii) may possess a firearm in the col-
lection of the museum under the laws of 
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the State in which the collection is dis-
played; 
(iv) holds a license under chapter 44 
of title 18, United States Code, as a col-
lector of curios or relics; and 
(v) certifies to the Attorney General 
that— 
(I) the museum is not engaged in 
the trade or business of buying or 
selling firearms; 
(II) with respect to the transfer 
of any firearm under paragraph (1), 
the museum is not requesting the 
transfer of the firearm for purpose of 
sale; and 
(III) the museum shall, not later 
than 90 days after the museum ceases 
operations, file an application pursu-
ant to chapter 53 of the Internal Rev-
enue Code of 1986 to transfer any 
machinegun transferred to the mu-
seum under paragraph (1) to an enti-
ty or person who may lawfully possess 
the machinegun under section 922(o) 
of title 18, United States Code, or 
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‘‘(iv) is not ultimately owned by a par-
ent company that is a financial entity; and 
‘‘(v) does not provide any services, fi-
nancial or otherwise, to any affiliate that is 
a nonbank financial company supervised by 
the Board of Governors (as defined under 
section 102 of the Financial Stability Act 
of 2010). 
‘‘(B) LIMITATION ON QUALIFYING AFFILI-
ATES.—The exception in subparagraph (A) 
shall not apply if the affiliate is— 
‘‘(i) a swap dealer; 
‘‘(ii) a security-based swap dealer; 
‘‘(iii) a major swap participant; 
‘‘(iv) a major security-based swap par-
ticipant; 
‘‘(v) a commodity pool; 
‘‘(vi) a bank holding company; 
‘‘(vii) a private fund, as defined in 
section 202(a) of the Investment Advisers 
Act of 1940 (15 U.S.C. 80–b–2(a)); 
‘‘(viii) an employee benefit plan or 
government plan, as defined in paragraphs 
(3) and (32) of section 3 of the Employee
Retirement Income Security Act of 1974 
(29 U.S.C. 1002); 
‘‘(ix) an insured depository institu-
tion; 
‘‘(x) a farm credit system institution; 
‘‘(xi) a credit union; 
‘‘(xii) a nonbank financial company 
supervised by the Board of Governors (as 
defined under section 102 of the Financial 
Stability Act of 2010); or 
‘‘(xiii) an entity engaged in the busi-
ness of insurance and subject to capital re-
quirements established by an insurance 
governmental authority of a State, a terri-
tory of the United States, the District of 
Columbia, a country other than the United 
States, or a political subdivision of a coun-
try other than the United States that is 
engaged in the supervision of insurance 
companies under insurance law. 
‘‘(C) LIMITATION ON AFFILIATES’ AFFILI-
ATES.—Unless the Commission determines, by 
order, rule, or regulation, that it is in the public 
interest, the exception in subparagraph (A)
rity-based swaps, as appropriate, entered into before the 
date of the enactment of this Act. 
Æ 
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HR 1317 RFS 
(1) by redesignating subparagraph (C) as sub-
paragraph (E); 
(2) by striking subparagraphs (A) and (B) and 
inserting the following: 
‘‘(A) IN GENERAL.—An affiliate of a per-
son that qualifies for an exception under this 
subsection (including affiliate entities predomi-
nantly engaged in providing financing for the 
purchase of the merchandise or manufactured 
goods of the person) may qualify for the excep-
tion only if the affiliate— 
‘‘(i) enters into the security-based 
swap to hedge or mitigate the commercial 
risk of the person or other affiliate of the 
person that is not a financial entity, and 
the commercial risk that the affiliate is 
hedging or mitigating has been transferred 
to the affiliate; 
‘‘(ii) is directly and wholly-owned by 
another affiliate qualified for the exception 
under this paragraph or an entity that is 
not a financial entity; 
‘‘(iii) is not indirectly majority-owned 
by a financial entity; 
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HR 1317 RFS 
‘‘(iv) is not ultimately owned by a par-
ent company that is a financial entity; and 
‘‘(v) does not provide any services, fi-
nancial or otherwise, to any affiliate that is 
a nonbank financial company supervised by 
the Board of Governors (as defined under 
section 102 of the Financial Stability Act 
of 2010). 
‘‘(B) LIMITATION ON QUALIFYING AFFILI-
ATES.—The exception in subparagraph (A) 
shall not apply if the affiliate is— 
‘‘(i) a swap dealer; 
‘‘(ii) a security-based swap dealer; 
‘‘(iii) a major swap participant; 
‘‘(iv) a major security-based swap par-
ticipant; 
‘‘(v) a commodity pool; 
‘‘(vi) a bank holding company; 
‘‘(vii) a private fund, as defined in 
section 202(a) of the Investment Advisers 
Act of 1940 (15 U.S.C. 80–b–2(a)); 
‘‘(viii) an employee benefit plan or 
government plan, as defined in paragraphs 
(3) and (32) of section 3 of the Employee 
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HR 1317 RFS 
Retirement Income Security Act of 1974 
(29 U.S.C. 1002); 
‘‘(ix) an insured depository institu-
tion; 
‘‘(x) a farm credit system institution; 
‘‘(xi) a credit union; 
‘‘(xii) a nonbank financial company 
supervised by the Board of Governors (as 
defined under section 102 of the Financial 
Stability Act of 2010); or 
‘‘(xiii) an entity engaged in the busi-
ness of insurance and subject to capital re-
quirements established by an insurance 
governmental authority of a State, a terri-
tory of the United States, the District of 
Columbia, a country other than the United 
States, or a political subdivision of a coun-
try other than the United States that is 
engaged in the supervision of insurance 
companies under insurance law. 
‘‘(C) LIMITATION ON AFFILIATES’ AFFILI-
ATES.—Unless the Commission determines, by 
order, rule, or regulation, that it is in the public 
interest, the exception in subparagraph (A) 
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HR 1317 RFS 
shall not apply with respect to an affiliate if 
such affiliate is itself affiliated with— 
‘‘(i) a major security-based swap par-
ticipant; 
‘‘(ii) a security-based swap dealer; 
‘‘(iii) a major swap participant; or 
‘‘(iv) a swap dealer. 
‘‘(D) CONDITIONS
ON
TRANSACTIONS.— 
With respect to an affiliate that qualifies for 
the exception in subparagraph (A)— 
‘‘(i) such affiliate may not enter into 
any security-based swap other than for the 
purpose of hedging or mitigating commer-
cial risk; and 
‘‘(ii) neither such affiliate nor any 
person affiliated with such affiliate that is 
not a financial entity may enter into a se-
curity-based swap with or on behalf of any 
affiliate that is a financial entity or other-
wise assume, net, combine, or consolidate 
the risk of security-based swaps entered 
into by any such financial entity, except 
one that is an affiliate that qualifies for 
the exception under subparagraph (A).’’; 
and 
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capital requirements established by an 
insurance governmental authority of a 
State, a territory of the United States, 
the District of Columbia, a country 
other than the United States, or a po-
litical subdivision of a country other 
than the United States that is engaged 
in the supervision of insurance compa-
nies under insurance law. 
‘‘(iii) LIMITATION ON AFFILIATES’ AF-
FILIATES.—Unless the Commission deter-
mines, by order, rule, or regulation, that it 
is in the public interest, the exception in 
clause (i) shall not apply with respect to an 
affiliate if the affiliate is itself affiliated 
with— 
‘‘(I) a major security-based swap 
participant; 
‘‘(II) a security-based swap deal-
er; 
‘‘(III) a major swap participant; 
or 
‘‘(IV) a swap dealer. 
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‘‘(iv) 
CONDITIONS
ON
TRANS-
ACTIONS.—With respect to an affiliate that 
qualifies for the exception in clause (i)— 
‘‘(I) the affiliate may not enter 
into any swap other than for the pur-
pose of hedging or mitigating commer-
cial risk; and 
‘‘(II) neither the affiliate nor any 
person affiliated with the affiliate that 
is not a financial entity may enter 
into a swap with or on behalf of any 
affiliate that is a financial entity or 
otherwise assume, net, combine, or con-
solidate the risk of swaps entered into 
by any such financial entity, except 
one that is an affiliate that qualifies 
for the exception under clause (i).’’; 
and 
(3) by adding at the end the following: 
‘‘(vi) RISK MANAGEMENT PROGRAM.— 
Any swap entered into by an affiliate that 
qualifies for the exception in clause (i) shall 
be subject to a centralized risk management 
program of the affiliate, which is reasonably 
designed both to monitor and manage the 
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risks associated with the swap and to iden-
tify each of the affiliates on whose behalf a 
swap was entered into.’’. 
(b) SECURITIES EXCHANGE ACT OF 1934 AMEND-
MENT.—Section 3C(g)(4) of the Securities Exchange Act of 
1934 (15 U.S.C. 78c–3(g)(4)) is amended— 
(1) by redesignating subparagraph (C) as sub-
paragraph (E); 
(2) by striking subparagraphs (A) and (B) and 
inserting the following: 
‘‘(A) IN GENERAL.—An affiliate of a person 
that qualifies for an exception under this sub-
section (including affiliate entities predomi-
nantly engaged in providing financing for the 
purchase of the merchandise or manufactured 
goods of the person) may qualify for the excep-
tion only if the affiliate— 
‘‘(i) enters into the security-based swap 
to hedge or mitigate the commercial risk of 
the person or other affiliate of the person 
that is not a financial entity, and the com-
mercial risk that the affiliate is hedging or 
mitigating has been transferred to the affil-
iate; 
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114TH CONGRESS 
1ST SESSION H. R. 1314 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
for a right to an administrative appeal relating to ad-
verse determinations of tax-exempt status of certain or-
ganizations. 
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 ‘‘Ensuring Tax Exempt 
Organizations the Right to Appeal Act’’. 
SEC. 2. ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATIONS OF TAX-EXEMPT STATUS 
OF CERTAIN ORGANIZATIONS. 
(a) IN GENERAL.—Section 7123 of the Internal Rev-
enue Code of 1986 is amended by adding at the end of 
the following: 
‘‘(c) ADMINISTRATIVE APPEAL RELATING TO AD-
VERSE DETERMINATION
OF TAX-EXEMPT STATUS
OF 
CERTAIN ORGANIZATIONS.— 
‘‘(1) IN
GENERAL.—The Secretary shall pre-
scribe procedures under which an organization which 
claims to be described in section 501(c) may request 
an administrative appeal (including a conference re-
lating to such appeal if requested by the organiza-
tion) to the Internal Revenue Service Office of Ap-
peals of an adverse determination described in para-
graph (2). 
‘‘(2) ADVERSE
DETERMINATIONS.—For pur-
poses 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 section 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 on or 
after May 19, 2014. 
Passed the House of Representatives April 15, 2015. 
Attest: 
Clerk.
114TH CONGRESS 
1ST SESSION 
H. R. 1314 
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.
‘‘(ii) is directly and wholly-owned by 
another affiliate qualified for the exception 
under this paragraph or an entity that is 
not a financial entity; 
‘‘(iii) is not indirectly majority-owned 
by a financial entity; 
‘‘(iv) is not ultimately owned by a 
parent company that is a financial entity; 
and 
‘‘(v) does not provide any services, fi-
nancial or otherwise, to any affiliate that is 
a nonbank financial company supervised by 
the Board of Governors (as defined under 
section 102 of the Financial Stability Act of 
2010). 
‘‘(B) LIMITATION
ON
QUALIFYING
AFFILI-
ATES.—The exception in subparagraph (A) shall 
not apply if the affiliate is— 
‘‘(i) a swap dealer; 
‘‘(ii) a security-based swap dealer; 
‘‘(iii) a major swap participant; 
‘‘(iv) a major security-based swap par-
ticipant; 
‘‘(v) a commodity pool; 
‘‘(vi) a bank holding company; 
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‘‘(vii) a private fund, as defined in sec-
tion 202(a) of the Investment Advisers Act 
of 1940 (15 U.S.C. 80-b-2(a)); 
‘‘(viii) an employee benefit plan or 
government plan, as defined in paragraphs 
(3) and (32) of section 3 of the Employee 
Retirement Income Security Act of 1974 (29 
U.S.C. 1002); 
‘‘(ix) an insured depository institution; 
‘‘(x) a farm credit system institution; 
‘‘(xi) a credit union; 
‘‘(xii) a nonbank financial company 
supervised by the Board of Governors (as 
defined under section 102 of the Financial 
Stability Act of 2010); or 
‘‘(xiii) an entity engaged in the busi-
ness of insurance and subject to capital re-
quirements established by an insurance gov-
ernmental authority of a State, a territory 
of the United States, the District of Colum-
bia, a country other than the United States, 
or a political subdivision of a country other 
than the United States that is engaged in 
the supervision of insurance companies 
under insurance law. 
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I 
114TH CONGRESS 
1ST SESSION H. R. 1314 
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 
MARCH 4, 2015 
Mr. MEEHAN (for himself and Mr. ROSKAM) 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 ad-
verse determinations of tax-exempt status of certain or-
ganizations. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADMINISTRATIVE APPEAL RELATING TO AD-
VERSE DETERMINATIONS OF TAX-EXEMPT 
STATUS OF CERTAIN ORGANIZATIONS. 
(a) IN GENERAL.—Section 7123 of the Internal Rev-
enue Code of 1986 is amended by adding at the end of 
the following: 
VerDate Sep 11 2014 
00:06 Mar 13, 2015
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‘‘(c) ADMINISTRATIVE APPEAL RELATING TO AD-
VERSE DETERMINATION
OF TAX-EXEMPT STATUS
OF 
CERTAIN ORGANIZATIONS.— 
‘‘(1) IN
GENERAL.—The Secretary shall pre-
scribe procedures under which an organization de-
scribed in section 501(c) may request an administra-
tive appeal (including a conference relating to such 
appeal if requested by the organization) to the Inter-
nal Revenue Service Office of Appeals of an adverse 
determination described in paragraph (2). 
‘‘(2) ADVERSE
DETERMINATIONS.—For pur-
poses of paragraph (1), an adverse determination is 
described in this paragraph is 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 section 509(a), or 
‘‘(C) the initial classification or continuing 
classification of the organization as a private 
operating 
foundation 
under 
section 
4942(j)(3).’’. 
VerDate Sep 11 2014 
01:04 Mar 14, 2015
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(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to determinations made on or 
after May 19, 2014. 
Æ 
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A BILL 
To adjust the boundary of the Arapaho National Forest, 
Colorado, and for other purposes. 
VerDate Sep 11 2014 
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II 
Calendar No. 58 
114TH CONGRESS 
1ST SESSION H. R. 1314 
IN THE SENATE OF THE UNITED STATES 
APRIL 16, 2015 
Received; read the first time 
APRIL 20, 2015 
Read the second time and placed on the calendar 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
for a right to an administrative appeal relating to ad-
verse determinations of tax-exempt status of certain or-
ganizations. 
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 ‘‘Ensuring Tax Exempt 
Organizations the Right to Appeal Act’’. 
VerDate Sep 11 2014 
00:58 Apr 21, 2015
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HR 1314 PCS
SEC. 2. ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATIONS OF TAX-EXEMPT STATUS 
OF CERTAIN ORGANIZATIONS. 
(a) IN GENERAL.—Section 7123 of the Internal Rev-
enue Code of 1986 is amended by adding at the end of 
the following: 
‘‘(c) ADMINISTRATIVE APPEAL RELATING TO AD-
VERSE DETERMINATION
OF TAX-EXEMPT STATUS
OF 
CERTAIN ORGANIZATIONS.— 
‘‘(1) IN
GENERAL.—The Secretary shall pre-
scribe procedures under which an organization which 
claims to be described in section 501(c) may request 
an administrative appeal (including a conference re-
lating to such appeal if requested by the organiza-
tion) to the Internal Revenue Service Office of Ap-
peals of an adverse determination described in para-
graph (2). 
‘‘(2) ADVERSE
DETERMINATIONS.—For pur-
poses 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), 
VerDate Sep 11 2014 
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HR 1314 PCS
‘‘(B) the initial classification or continuing 
classification of the organization as a private 
foundation under section 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 on or 
after May 19, 2014. 
Passed the House of Representatives April 15, 2015. 
Attest: 
KAREN L. HAAS, 
Clerk. 
VerDate Sep 11 2014 
00:58 Apr 21, 2015
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Calendar No. 58 
114TH CONGRESS 
1ST SESSION 
H. R. 1314 
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. 
APRIL 20, 2015 
Read the second time and placed on the calendar 
VerDate Sep 11 2014 
00:58 Apr 21, 2015
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IB 
Union Calendar No. 47 
114TH CONGRESS 
1ST SESSION H. R. 1314 
[Report No. 114–67] 
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 
MARCH 4, 2015 
Mr. MEEHAN (for himself and Mr. ROSKAM) introduced the following bill; 
which was referred to the Committee on Ways and Means 
APRIL 13, 2015 
Additional sponsor: Mr. REED 
APRIL 13, 2015 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 4, 2015] 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
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