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

114th CONGRESS
  1st Session
                                H. R. 1314

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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2015

Mr. Meehan (for himself and Mr. Roskam) 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 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. 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 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 is 
        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.
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