Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6033&num=0&edition=prelim
Timestamp: 2019-11-20 06:44:41
Document Index: 650739609

Matched Legal Cases: ['§75', '§101', '§1031', '§1307', '§1906', '§1', '§1501', '§10703', '§13222', '§1312', '§1703', '§1603', '§1004', '§3', '§3', '§516', '§1205', '§703', '§1322', '§9007', '§405', '§13308', '§401', '§3101', '§3102', '§3102', '§3101', '§3102']

[USC02] 26 USC 6033: Returns by exempt organizations
26 USC 6033: Returns by exempt organizations Text contains those laws in effect on November 19, 2019
(n) Mandatory electronic filing
(o) Cross references
(Aug. 16, 1954, ch. 736, 68A Stat. 741 ; Pub. L. 85–866, title I, §75(b), Sept. 2, 1958, 72 Stat. 1661 ; Pub. L. 91–172, title I, §101(d)(1), (2), (j)(30), (31), Dec. 30, 1969, 83 Stat. 519 , 520, 529; Pub. L. 93–406, title II, §1031(c)(2), Sept. 2, 1974, 88 Stat. 946 ; Pub. L. 94–455, title XIII, §1307(a)(4), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1722 , 1834; Pub. L. 96–603, §1(a), Dec. 28, 1980, 94 Stat. 3503 ; Pub. L. 99–514, title XV, §1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740 ; Pub. L. 100–203, title X, §10703(a), Dec. 22, 1987, 101 Stat. 1330–460 ; Pub. L. 103–66, title XIII, §13222(c), Aug. 10, 1993, 107 Stat. 480 ; Pub. L. 104–168, title XIII, §1312(a), (b), July 30, 1996, 110 Stat. 1479 ; Pub. L. 104–188, title I, §1703(g), Aug. 20, 1996, 110 Stat. 1876 ; Pub. L. 105–34, title XVI, §1603(b), Aug. 5, 1997, 111 Stat. 1096 ; Pub. L. 105–277, div. J, title I, §1004(b)(2)(A), Oct. 21, 1998, 112 Stat. 2681–889 ; Pub. L. 106–230, §3(a)(2), July 1, 2000, 114 Stat. 482 ; Pub. L. 107–276, §3(c), Nov. 2, 2002, 116 Stat. 1931 ; Pub. L. 109–222, title V, §516(b)(1), May 17, 2006, 120 Stat. 371 ; Pub. L. 109–280, title XII, §§1205(b)(1), 1223(a), (b), 1235(a)(1), 1245(a), (b), Aug. 17, 2006, 120 Stat. 1067 , 1090, 1101, 1108; Pub. L. 110–343, div. C, title VII, §703(a), Oct. 3, 2008, 122 Stat. 3919 ; Pub. L. 111–148, title I, §1322(h)(2), title IX, §9007(d), Mar. 23, 2010, 124 Stat. 192 , 857; Pub. L. 114–113, div. Q, title IV, §405(b), Dec. 18, 2015, 129 Stat. 3119 ; Pub. L. 115–97, title I, §13308(b), Dec. 22, 2017, 131 Stat. 2129 ; Pub. L. 115–141, div. U, title IV, §401(a)(258), (d)(6)(B)(v), Mar. 23, 2018, 132 Stat. 1196 , 1211; Pub. L. 116–25, title III, §§3101(a), 3102(a), July 1, 2019, 133 Stat. 1015 , 1016.)
Amendment of Subsection (j)(1)
Pub. L. 116–25, title III, §3102, July 1, 2019, 133 Stat. 1016 , amended subsection (j)(1) of this section, applicable to failures to file returns or notices for 2 consecutive years if the return or notice for the second year is required to be filed after Dec. 31, 2019. After amendment, subsection (j)(1) reads as follows:
If an organization described in subsection (a)(1) or (i) fails to file the annual return or notice required under either subsection for 2 consecutive years, the Secretary shall notify the organization-
(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 revocation that will occur under subparagraph (B) if the organization fails to file such a return or notice by the due date for the next such return or notice required to be filed.
If an organization described in subsection (a)(1) or (i) fails to file an annual return or notice required under either subsection for 3 consecutive years, such organization's status as an organization exempt from tax under section 501(a) shall be considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice. The Secretary shall publish and maintain a list of any organization the status of which is so revoked..
2019-Subsec. (j)(1). Pub. L. 116–25, §3102(a), added subpar. (A), redesignated existing provisions as subpar. (B), and inserted subpar. (B) heading.
Subsecs. (n), (o). Pub. L. 116–25, §3101(a), added subsec. (n) and redesignated former subsec. (n) as (o).
Amendment by section 3101(a) of Pub. L. 116–25 applicable to taxable years beginning after July 1, 2019, with certain transitional relief permitted, see section 3101(d) of Pub. L. 116–25, set out as a note under section 527 of this title.
Pub. L. 116–25, title III, §3102(b), July 1, 2019, 133 Stat. 1016 , provided that: "The amendment made by this section [amending this section] shall apply to failures to file returns or notices for 2 consecutive years if the return or notice for the second year is required to be filed after December 31, 2019."
For provisions that amendment made by section 401(d)(6)(B)(v) of Pub. L. 115–141 not apply, in the case of certain repeals, to various types of wages, bonds, property, or other items before specific dates, see section 401(d)(6)(C) of Pub. L. 115–141, set out as a note under former section 1400L of this title.