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.

Bill: 113-hr-5419
Sponsor: full_name: Rep. Boustany, Charles W., Jr. [R-LA-3]
Introduced: 2014-09-09
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Administrative remedies

Department of the Treasury

Internal Revenue Service (IRS)

Tax-exempt organizations
Latest action: action_date: 2014-09-17
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-09-09
action_desc: Introduced in House
text: <p>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. </p>

action_date: 2014-09-16
action_desc: Passed House without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <p>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. </p>

tv_txt: I 113th CONGRESS 2d Session H. R. 5419 IN THE HOUSE OF REPRESENTATIVES 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.

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.

Passed the House of Representatives September 16, 2014. Karen L. Haas, Clerk.

tv_txt: I 113th CONGRESS 2d Session H. R. 5419 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.

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.

tv_txt: IIB 113th CONGRESS 2d Session H. R. 5419 IN THE SENATE OF THE UNITED STATES September 17 (legislative day, September 16), 2014 Received; read twice and referred to the Committee on Finance 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.

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.

Passed the House of Representatives September 16, 2014. Karen L. Haas, Clerk