3.0.0 918 2022-02-02T06:06:17Z 2022-11-04T13:28:30Z Senate S 2015-04-14 114 ssfi00 Finance Committee Senate Standing Reported original measure 2015-04-14T15:28:34Z S. Rept. 114-28 IRS Notice for Organizations That Include Charities is Essential (IRS NOTICE) Act 114 811 HR 2015-02-09 Referred to the House Committee on Ways and Means. Identical bill CRS Notice for Organizations That Include Charities is Essential (NOTICE) Act 114 400 S 2015-02-05 Read twice and referred to the Committee on Finance. Identical bill CRS 2015-04-14 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 51. Calendars 2015-04-14 ssfi00 Finance Committee Senate Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-28. Committee 2015-04-14 Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-28. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2015-04-14 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N Taxation Tax administration and collection, taxpayers Tax-exempt organizations Taxation 00 2015-04-14 Introduced in Senate 2015-04-21T20:43:50Z Notice for Organizations That Include Charities is Essential (NOTICE) Act

Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year.

]]> 80 2015-04-14 Reported to Senate without amendment 2015-05-20T19:02:07Z (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Notice for Organizations That Include Charities is Essential (NOTICE) Act

(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year. Makes this Act applicable to notices and returns required to be filed after December 31, 2014.

]]> Notice for Organizations That Include Charities is Essential (NOTICE) Act Short Titles as Introduced Notice for Organizations That Include Charities is Essential (NOTICE) Act Short Titles as Reported to Senate Notice for Organizations That Include Charities is Essential (NOTICE) Act S Senate Display Title Notice for Organizations That Include Charities is Essential (NOTICE) Act Official Title as Introduced An original bill to amend the Internal Revenue Code of 1986 to provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked. Placed on Calendar Senate 2015-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s918pcs/xml/BILLS-114s918pcs.xml 2015-04-14 Placed on Senate Legislative Calendar under General Orders. Calendar No. 51. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.