[Congressional Bills 114th Congress]
[From the U.S. Government Printing Office]
[S. 918 Placed on Calendar Senate (PCS)]
Calendar No. 51
114th CONGRESS
1st Session
S. 918
[Report No. 114-28]
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.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 14, 2015
Mr. Hatch, from the Committee on Finance, reported the following
original bill; which was read twice and placed on the calendar
_______________________________________________________________________
A 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.
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 ``Notice for Organizations That
Include Charities is Essential (NOTICE) Act''.
SEC. 2. NOTICE REQUIRED BEFORE REVOCATION OF TAX EXEMPT STATUE FOR
FAILURE TO FILE RETURN.
(a) In General.--Section 6033(j) of the Internal Revenue Code of
1986 is amended by redesignating paragraphs (2) and (3) as paragraphs
(3) and (4), respectively, and by inserting after paragraph (1) the
following new paragraph:
``(2) Requirement of notice.--
``(A) In general.--Not later than 300 days after
the date an organization described in paragraph (1)
fails to file the annual return or notice referenced in
paragraph (1) 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 penalty that will occur
under this subsection if the organization fails
to file such a return or notice by the date of
the next filing deadline.
The notification under the preceding sentence shall
include information about how to comply with the filing
requirements under subsection (a)(1) and (i).''.
(b) Reinstatement Without Application.--Paragraph (3) of section
6033(j) of the Internal Revenue Code of 1986, as redesignated under
subsection (a), is amended--
(1) by striking ``Any organization'' and inserting the
following:
``(A) In general.--Except as provided in
subparagraph (B), any organization'', and
(2) by adding at the end the following new subparagraph:
``(B) Retroactive reinstatement without application
if actual notice not provided.--If an organization
described in paragraph (1)--
``(i) demonstrates to the satisfaction of
the Secretary that the organization did not
receive the notice required under paragraph
(2), and
``(ii) files an annual return or notice
referenced in paragraph (1) for the current
year,
then the Secretary may reinstate the organization's
exempt status effective from the date of the revocation
under paragraph (1) without the need for an
application.''.
(c) Effective Date.--The amendments made by this section shall
apply to notices and returns required to be filed after December 31,
2014.
Calendar No. 51
114th CONGRESS
1st Session
S. 918
[Report No. 114-28]
_______________________________________________________________________
A 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.
_______________________________________________________________________
April 14, 2015
Read twice and placed on the calendar
