To amend the Internal Revenue Code of 1986 to provide for waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations.

Bill: 116-hr-177
Sponsor: full_name: Rep. Griffith, H. Morgan [R-VA-9]
Introduced: 2019-01-03
Policy area: Taxation
Subjects: Small business

Tax-exempt organizations

User charges and fees
Latest action: action_date: 2019-01-03
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-01-03
action_desc: Introduced in House
text: <p>This bill requires (1) the reinstatement of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application. As a condition for reinstatement, the organization must file any required returns or notices. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 177 IN THE HOUSE OF REPRESENTATIVES January 3, 2019 Mr. Griffith 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 waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations.

1. Waiver of user fees on reinstatement applications of reinstated small, subsidiary tax-exempt organizations after automatic revocation (a) In general Section 6033(j) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Waiver of user fee on reinstatement applications for certain tax-exempt subsidiaries If, upon application for reinstatement of status as an organization exempt from tax under section 501(a), an organization described in paragraph (1) can show that— (A) the organization has, after the failure described in paragraph (1), filed any return or notice with respect to which such failure to file triggered the automatic revocation referred to in paragraph (1), and (B) the organization— (i) is a subsidiary of an entity that is exempt from tax under section 501(a), and (ii) that subsidiary, for each of the 3 consecutive years referred to in paragraph (1) relating to such failure, has fewer than 50 members (as reported to such entity), the organization’s exempt status shall be reinstated effective from the date of the revocation under such paragraph and the Secretary shall waive any user fee imposed with respect to such application. . (b) Effective date The amendment made by subsection (a) shall apply with respect to applications for reinstatement filed after the date of the enactment of this Act.