S. 918 · 114th Congress
Notice for Organizations That Include Charities is Essential (NOTICE) Act
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
HatchSponsorNo cosponsors.
Notice for Organizations That Include Charities is Essential (NOTICE) Act
What it does: CRS summary · Reported to Senate without amendment · Apr 14, 2015
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
Notice for Organizations That Include Charities is Essential (NOTICE) Act
(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year. Makes this Act applicable to notices and returns required to be filed after December 31, 2014.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Notice for Organizations That Include Charities is Essential (NOTICE) Act
Latest action (Apr 14, 2015): Placed on Senate Legislative Calendar under General Orders. Calendar No. 51.
Policy area: Taxation · Origin: Senate · Introduced: Apr 14, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.