[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2923 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2923

To amend the Internal Revenue Code of 1986 to require the Secretary of 
   the Treasury to disclose certain taxpayer rights in the letter of 
    acknowledgment of receipt of an application to be treated as an 
              organization described in section 501(c)(3).


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 1, 2013

 Mr. Marchant introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require the Secretary of 
   the Treasury to disclose certain taxpayer rights in the letter of 
    acknowledgment of receipt of an application to be treated as an 
              organization described in section 501(c)(3).

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Disclosure of Taxpayer Rights Act''.

SEC. 2. DISCLOSURE OF TAXPAYER RIGHTS.

    (a) In General.--Section 508 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(g) Disclosure of Taxpayer Rights.--The letter of acknowledgment 
of receipt of an application to be treated as an organization described 
in section 501(c)(3) shall include a notice of the right under section 
7428 to obtain a declaratory judgment relating to status and 
classification as such an organization.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to applications submitted after the date of the enactment of this Act.
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