#aacth ,,congress  #b;d ,session  ,h4   
,r4 #edai  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
provide for a right to an administrative
 appeal relating to adverse             
determinations of tax-exempt status of  
certain organizations4  #a4             
,administrative appeal relating to      
adverse determinations of tax-exempt    
status of certain organizations  7a7 ,in
 general ,section #gabc of the ,internal
 ,revenue ,code of #aihf is amended by  
adding at the end the following3  7c7   
,administrative appeal relating to      
adverse determination of tax-,exempt    
status of certain organizations  7#a7   
,in general ,the ,secretary shall       
prescribe procedures under which an     
organization described in section       
#eja7;c7 may request an administrative  
appeal 7including a conference relating 
to such appeal if requested by the      
organization7 to the ,internal ,revenue 
,service ,office of ,appeals of an      
adverse determination described in      

paragraph 7#b74  7#b7 ,adverse          
determinations ,for purposes of         
paragraph 7#a71 an adverse determination
 is described in this paragraph if such 
determination is adverse to an          
organization with respect to--  7,a7 the
 initial qualification or continuing    
qualification of the organization as    
exempt from tax under section #eja7;a7  
or as an organization described in      
section #agj7;c77#b71  7,b7 the initial 
classification or continuing            
classification of the organization as a 
private foundation under #eji7;a71 or   
7,c7 the initial classification or      
continuing classification of the        
organization as a private operating     
foundation under section #didb7;j77#c74 
4  7b7 ,effective date ,the amendment   
made by subsection 7a7 shall apply to   
determinations made after the date of   
the enactment of this ,act4  ,passed the
 ,house of ,representatives ,september  
#af1 #bjad4;,clerk4