,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bcea  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ae1 #bjad ,mr4   
,coats introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide notice 
to *>ities & o!r nonpr(it organizations 
be=e _! tax-exempt /atus is             
automatically revok$4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,notice =     
,organizations ,t ,include ,*>ities is  
,ess5tial 7,,notice7 ,act4  #b4 ,notice 
requir$ be=e revocation ( tax-exempt    
/atus = failure to file return  7a7 ,9  
g5]al ,section #fjcc7;j7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ p>agraphs 7#b7 & 7#c7 z      
p>agraphs 7#c7 & 7#d71 respectively1 &  
by ins]t+ aft] p>agraph 7#a7 ! foll[+   
new p>agraph3  7#b7 ,requirem5t ( notice
  7,a7 ,9 g5]al ,n lat] ?an #cjj days   
aft] ! date an organization describ$ 9  
p>agraph 7#a7 fails to file ! annual    
return or notice ref]5c$ 9 p>agraph 7#a7

 = #b consecutive ye>s1 ! ,secret>y %all
 notify ! organization-- 7i7 t !        
,int]nal ,rev5ue ,s]vice has no record (
 su* a return or notice f su*           
organization = #b consecutive ye>s1 &   
7ii7 ab\t ! p5alty t w occur "u ?is     
subsection if ! organization fails to   
file su* a return or notice by ! date ( 
! next fil+ deadl9e4  ,! notification "u
 ! prec$+ s5t5ce %all include in=mation 
ab\t h[ to comply ) ! fil+ requirem5ts  
"u subsections 7a77#a7 & 7i74  4  7b7   
,re9/atem5t )\t application ,p>agraph   
7#c7 ( section #fjcc7;j7 ( su* ,code1 z 
r$esignat$ "u subsection 7a71 is am5d$--
 7#a7 by /rik+ ,any organization &      
ins]t+ ! foll[+3  7,a7 ,9 g5]al ,except 
z provid$ 9 subp>agraph 7,b71 any       
organization  1 &  7#b7 by add+ at ! end
 ! foll[+ new subp>agraph3  7,b7        
,retroactive re9/atem5t )\t application 
if actual notice n provid$ ,if an       
organization describ$ 9 p>agraph 7#a7-- 
7i7 demon/rates to ! satisfaction ( !   
,secret>y t ! organization did n receive

 ! notice requir$ "u p>agraph 7#b71 &   
7ii7 files an annual return or notice   
ref]5c$ 9 p>agraph 7#a7 = ! curr5t ye>1 
!n ! ,secret>y may re9/ate !            
organization's exempt /atus effective f 
! date ( ! revocation "u p>agraph 7#a7  
)\t ! ne$ = an application4  4  7c7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to notices & returns 
requir$ to be fil$ aft] ,decemb] #ca1   
#bjad4