,,ii  ,calendar ,no4 #eg #aadth         
,,congress  #ast ,session  ,h4 ,r4 #abie
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,april #af1          
#bjae,received2 read the first time     
,april #bj1 #bjae,read the second time  
and placed on the calendar  ,,an ,,act  
,to amend the ,internal ,revenue ,code  
of #aihf to improve the process for     
making determinations with respect to   
whether organizations are exempt from   
taxation under section #eja7;c77#d7 of  
such ,code4  #a4 ,short title ,this ,act
 may be cited as the ,,irs ,bureaucracy 
,reduction and ,judicial ,review ,act4  
#b4 ,organizations required to notify   
,secretary of intent to operate as      
#eja7;c77#d7  7a7 ,in general ,part ,i  
of subchapter ,f of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #ejf4           
,organizations required to notify       
,secretary of intent to operate as      
#eja7;c77#d7  7a7 ,in general ,an       

organization described in section       
#eja7;c77#d7 shall1 not later than #fj  
days after the organization is          
established1 notify the ,secretary 7in  
such manner as the ,secretary shall by  
regulation prescribe7 that it is        
operating as such4  7b7 ,contents of    
notice ,the notice required under       
subsection 7a7 shall include the        
following information3 7#a7 ,the name1  
address1 and taxpayer identification    
number of the organization4  7#b7 ,the  
date on which1 and the ,state under the 
laws of which1 the organization was     
organized4  7#c7 ,a statement of the    
purpose of the organization4  7c7       
,acknowledgment of receipt ,not later   
than #fj days after receipt of such a   
notice1 the ,secretary shall send to the
 organization an acknowledgment of such 
receipt4  7d7 ,extension for reasonable 
cause ,the ,secretary may1 for          
reasonable cause1 extend the #fj-;day   
period described in subsection 7a74  7e7
 ,user fee ,the ,secretary shall impose 

a reasonable user fee for submission of 
the notice under subsection 7a74  7f7   
,request for determination ,upon request
 by an organization to be treated as an 
organization described in section       
#eja7;c77#d71 the ,secretary may issue a
 determination with respect to such     
treatment4 ,such request shall be       
treated for purposes of section #fajd as
 an application for exemption from      
taxation under section #eja7;a74  4  7b7
 ,supporting information with first     
return ,section #fjcc7;f7 of such ,code 
is amended-- 7#a7 by striking the period
 at the end and inserting 1 and1  7#b7  
by striking include on the return       
required under subsection 7a7 the       
information and inserting the following3
 include on the return required under   
subsection 7a7-- 7#a7 the information  1
 and  7#c7 by adding at the end the     
following new paragraph3  7#b7 in the   
case of the first such return filed by  
such an organization after submitting a 
notice to the ,secretary under section  

#ejf7;a71 such information as the       
,secretary shall by regulation require  
in support of the organization's        
treatment as an organization described  
in section #eja7;c77#d74  4  7c7        
,failure ,to file initial notification  
,section #ffeb7;c7 of such ,code is     
amended by redesignating paragraphs     
7#d71 7#e71 and 7#f7 as paragraphs 7#e71
 7#f71 and 7#g71 respectively1 and by   
inserting after paragraph 7#c7 the      
following new paragraph3  7#d7 ,notices 
under section #ejf  7,a7 ,penalty on    
organization ,in the case of a failure  
to submit a notice required under       
section #ejf7;a7 7relating to           
organizations required to notify        
,secretary of intent to operate as      
#eja7;c77#d77 on the date and in the    
manner prescribed therefor1 there shall 
be paid by the organization failing to  
so submit #bj for each day during which 
such failure continues1 but the total   
amount imposed under this subparagraph  
on any organization for failure to      

submit any one notice shall not exceed  
#e1jjj4  7,b7 ,managers ,the ,secretary 
may make written demand on an           
organization subject to penalty under   
subparagraph 7,a7 specifying in such    
demand a reasonable future date by which
 the notice shall be submitted for      
purposes of this subparagraph4 ,if such 
notice is not submitted on or before    
such date1 there shall be paid by the   
person failing to so submit #bj for each
 day after the expiration of the time   
specified in the written demand during  
which such failure continues1 but the   
total amount imposed under this         
subparagraph on all persons for failure 
to submit any one notice shall not      
exceed #e1jjj4  4  7d7 ,clerical        
amendment ,the table of sections for    
part ,i of subchapter ,f of chapter #a  
of such ,code is amended by adding at   
the end the following new item3  ,sec4  
#ejf4 ,organizations required to notify 
,secretary of intent to operate as      
#eja7;c77#d74  4  7e7 ,limitation       

,notwithstanding any other provision of 
law1 any fees collected pursuant to     
section #ejf7;e7 of the ,internal       
,revenue ,code of #aihf1 as added by    
subsection 7a71 shall not be expended by
 the ,secretary of the ,treasury or the 
,secretary's delegate unless provided by
 an appropriations ,act4  7f7 ,effective
 date  7#a7 ,in general ,the amendments 
made by this section shall apply to     
organizations which are described in    
section #eja7;c77#d7 of the ,internal   
,revenue ,code of #aihf and organized   
after the date of the enactment of this 
,act4  7#b7 ,certain existing           
organizations ,in the case of any other 
organization described in section       
#eja7;c77#d7 of such ,code1 the         
amendments made by this section shall   
apply to such organization only if1 on  
or before the date of the enactment of  
this ,act--  7,a7 such organization has 
not applied for a written determination 
of recognition as an organization       
described in section #eja7;c77#d7 of    

such ,code1 and  7,b7 such organization 
has not filed at least one annual return
 or notice required under subsection    
7a77#a7 or 7i7 7as the case may be7 of  
section #fjcc of such ,code4  ,in the   
case of any organization to which the   
amendments made by this section apply by
 reason of the preceding sentence1 such 
organization shall submit the notice    
required by section #ejf7;a7 of such    
,code1 as added by this ,act1 not later 
than #ahj days after the date of the    
enactment of this ,act4  #c4            
,declaratory judgments for #eja7;c77#d7 
organizations  7a7 ,in general ,section 
#gdbh7;a77#a7 of the ,internal ,revenue 
,code of #aihf is amended by striking or
 at the end of subparagraph 7,c7 and by 
inserting after subparagraph 7,d7 the   
following new subparagraph3  7,e7 with  
respect to the initial classification or
 continuing classification of an        
organization described in section       
#eja7;c77#d7 which is exempt from tax   
under section #eja7;a71 or  4  7b7      

,effective date ,the amendments made by 
this section shall apply to pleadings   
filed after the date of the enactment of
 this ,act4  ,passed the ,house of      
,representatives ,april #ae1            
#bjae4,karen ,l4 ,haas1,clerk  ,april   
#bj1 #bjae,read the second time and     
placed on the calendar