H.R. 5419 — 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.

Summary

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Full Text

Legislative Actions

2014-09-09
Introduced in House
2014-09-09
Introduced in House
2014-09-09
Referred to the House Committee on Ways and Means.
2014-09-16
Mr. Boustany moved to suspend the rules and pass the bill.
2014-09-16
Considered under suspension of the rules. (consideration: CR H7598-7599)
2014-09-16
DEBATE - The House proceeded with forty minutes of debate on H.R. 5419.
2014-09-16
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7598)
2014-09-16
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7598)
2014-09-16
Motion to reconsider laid on the table Agreed to without objection.
2014-09-17
Received in the Senate and Read twice and referred to the Committee on Finance.

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.

Sponsors

Subjects

Summary

Full Text

Legislative Actions

Ask about this bill