US Congress Senate Bill 2351 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on May 15 2014 - 25% progression, died in committee
Action: 2014-05-15 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Notice for Organizations That Include Charities is Essential (NOTICE) Act - Amends the Internal Revenue Code to require the Secretary 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 two consecutive years, that: (1) the Internal Revenue Service (IRS) has no record of its return or information for two 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 the Secretary 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.

Notice for Organizations That Include Charities is Essential (NOTICE) Act

Sen. Daniel Coats [R-IN]

Date	Chamber	Action
2014-05-15	Senate	Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/senate-bill/2351/all-info
Text	https://www.congress.gov/113/bills/s2351/BILLS-113s2351is.pdf