,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bcea  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ae1 #bjad
 ,mr4 ,coats introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to provide notice to charities
 and other nonprofit organizations      
before their tax-exempt status is       
automatically revoked4  #a4 ,short title
  ,this ,act may be cited as the ,notice
 for ,organizations ,that ,include      
,charities is ,essential 7,,notice7     
,act4  #b4 ,notice required before      
revocation of tax-exempt status for     
failure to file return  7a7 ,in general 
,section #fjcc7;j7 of the ,internal     
,revenue ,code of #aihf is amended by   
redesignating paragraphs 7#b7 and 7#c7  
as paragraphs 7#c7 and 7#d71            
respectively1 and by inserting after    
paragraph 7#a7 the following new        
paragraph3  7#b7 ,requirement of notice 
7,a7 ,in general ,not later than #cjj   

days after the date an organization     
described in paragraph 7#a7 fails to    
file the annual return or notice        
referenced in paragraph 7#a7 for #b     
consecutive years1 the ,secretary shall 
notify the organization-- 7i7 that the  
,internal ,revenue ,service has no      
record of such a return or notice from  
such organization for #b consecutive    
years1 and  7ii7 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 deadline4  ,the notification     
under the preceding sentence shall      
include information about how to comply 
with the filing requirements under      
subsections 7a77#a7 and 7i74  4  7b7    
,reinstatement without application      
,paragraph 7#c7 of section #fjcc7;j7 of 
such ,code1 as redesignated under       
subsection 7a71 is amended-- 7#a7 by    
striking ,any organization and inserting
 the following3  7,a7 ,in general       
,except as provided in subparagraph     

7,b71 any organization  1 and  7#b7 by  
adding at the end the following new     
subparagraph3  7,b7 ,retroactive        
reinstatement without application if    
actual notice not provided ,if an       
organization described in paragraph     
7#a7-- 7i7 demonstrates to the          
satisfaction of the ,secretary that the 
organization did not receive the notice 
required under paragraph 7#b71 and  7ii7
 files an annual return or notice       
referenced in paragraph 7#a7 for the    
current year1  then the ,secretary may  
reinstate the organization's exempt     
status effective from the date of the   
revocation under paragraph 7#a7 without 
the need for an application4  4  7c7    
,effective date ,the amendments made by 
this section shall apply to notices and 
returns required to be filed after      
,december #ca1 #bjad4