[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1314 Engrossed in House (EH)]

114th CONGRESS
  1st Session
                                H. R. 1314

_______________________________________________________________________

                                 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.

    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 ``Ensuring Tax Exempt Organizations 
the Right to Appeal Act''.

SEC. 2. 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 of 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 which claims to be 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 section 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 on or after May 19, 2014.

            Passed the House of Representatives April 15, 2015.

            Attest:

                                                                 Clerk.
114th CONGRESS

  1st Session

                               H. R. 1314

_______________________________________________________________________

                                 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.