,,ii ,cal5d> ,no4 #eg #aad? ,,congress #a/ ,session ,h4 ,r4 #abie ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,april #af1 #bjae,receiv$2 read ! fir/ "t ,april #bj1 #bjae,read ! second "t & plac$ on ! cal5d> ,,an ,,act ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to improve ! process = mak+ det]m9ations ) respect to :e!r organizations are exempt f taxation "u section #eja7;c77#d7 ( su* ,code4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,irs ,bureaucracy ,r$uction & ,judicial ,review ,act4 #b4 ,organizations requir$ to notify ,secret>y ( int5t to op]ate z #eja7;c77#d7 7a7 ,9 g5]al ,"p ,i ( sub*apt] ,f ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #ejf4 ,organizations requir$ to notify ,secret>y ( int5t to op]ate z #eja7;c77#d7 7a7 ,9 g5]al ,an organization describ$ 9 section #eja7;c77#d7 %all1 n lat] ?an #fj days aft] ! organization is e/abli%$1 notify ! ,secret>y 79 su* mann] z ! ,secret>y %all by regulation prescribe7 t x is op]at+ z su*4 7b7 ,cont5ts ( notice ,! notice requir$ "u subsection 7a7 %all include ! foll[+ in=mation3 7#a7 ,! "n1 address1 & taxpay] id5tification numb] ( ! organization4 7#b7 ,! date on :i*1 & ! ,/ate "u ! laws ( :i*1 ! organization 0 organiz$4 7#c7 ,a /atem5t ( ! purpose ( ! organization4 7c7 ,ackn[l$gm5t ( receipt ,n lat] ?an #fj days aft] receipt ( su* a notice1 ! ,secret>y %all s5d to ! organization an ackn[l$gm5t ( su* receipt4 7d7 ,ext5sion = reasonable cause ,! ,secret>y may1 = reasonable cause1 ext5d ! #fj-;day p]iod describ$ 9 subsection 7a74 7e7 ,us] fee ,! ,secret>y %all impose a reasonable us] fee = submission ( ! notice "u subsection 7a74 7f7 ,reque/ = det]m9ation ,^u reque/ by an organization to be treat$ z an organization describ$ 9 section #eja7;c77#d71 ! ,secret>y may issue a det]m9ation ) respect to su* treatm5t4 ,su* reque/ %all be treat$ = purposes ( section #fajd z an application = exemption f taxation "u section #eja7;a74 4 7b7 ,support+ in=mation ) fir/ return ,section #fjcc7;f7 ( su* ,code is am5d$-- 7#a7 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 7#b7 by /rik+ include on ! return requir$ "u subsection 7a7 ! in=mation & ins]t+ ! foll[+3 include on ! return requir$ "u subsection 7a7-- 7#a7 ! in=mation 1 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 9 ! case ( ! fir/ su* return fil$ by su* an organization aft] submitt+ a notice to ! ,secret>y "u section #ejf7;a71 su* in=mation z ! ,secret>y %all by regulation require 9 support ( ! organization's treatm5t z an organization describ$ 9 section #eja7;c77#d74 4 7c7 ,failure ,to file initial notification ,section #ffeb7;c7 ( su* ,code is am5d$ by r$esignat+ p>agraphs 7#d71 7#e71 & 7#f7 z p>agraphs 7#e71 7#f71 & 7#g71 respectively1 & by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ,notices "u section #ejf 7,a7 ,p5alty on organization ,9 ! case ( a failure to submit a notice requir$ "u section #ejf7;a7 7relat+ to organizations requir$ to notify ,secret>y ( int5t to op]ate z #eja7;c77#d77 on ! date & 9 ! mann] prescrib$ !re=1 !re %all be paid by ! organization fail+ to s submit #bj = ea* day dur+ :i* su* failure cont9ues1 b ! total am\nt impos$ "u ?is subp>agraph on any organization = failure to submit any "o notice %all n exce$ #e1jjj4 7,b7 ,manag]s ,! ,secret>y may make writt5 dem& on an organization subject to p5alty "u subp>agraph 7,a7 specify+ 9 su* dem& a reasonable future date by :i* ! notice %all be submitt$ = purposes ( ?is subp>agraph4 ,if su* notice is n submitt$ on or be=e su* date1 !re %all be paid by ! p]son fail+ to s submit #bj = ea* day aft] ! expiration ( ! "t specifi$ 9 ! writt5 dem& dur+ :i* su* failure cont9ues1 b ! total am\nt impos$ "u ?is subp>agraph on all p]sons = failure to submit any "o notice %all n exce$ #e1jjj4 4 7d7 ,cl]ical am5dm5t ,! table ( sections = "p ,i ( sub*apt] ,f ( *apt] #a ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #ejf4 ,organizations requir$ to notify ,secret>y ( int5t to op]ate z #eja7;c77#d74 4 7e7 ,limitation ,not)/&+ any o!r provision ( law1 any fees collect$ pursuant to section #ejf7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7a71 %all n be exp5d$ by ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate unless provid$ by an appropriations ,act4 7f7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to organizations :i* are describ$ 9 section #eja7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf & organiz$ aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,c]ta9 exi/+ organizations ,9 ! case ( any o!r organization describ$ 9 section #eja7;c77#d7 ( su* ,code1 ! am5dm5ts made by ?is section %all apply to su* organization only if1 on or be=e ! date ( ! enactm5t ( ?is ,act-- 7,a7 su* organization has n appli$ = a writt5 det]m9ation ( recognition z an organization describ$ 9 section #eja7;c77#d7 ( su* ,code1 & 7,b7 su* organization has n fil$ at lea/ "o annual return or notice requir$ "u subsection 7a77#a7 or 7i7 7z ! case may be7 ( section #fjcc ( su* ,code4 ,9 ! case ( any organization to :i* ! am5dm5ts made by ?is section apply by reason ( ! prec$+ s5t5ce1 su* organization %all submit ! notice requir$ by section #ejf7;a7 ( su* ,code1 z add$ by ?is ,act1 n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,decl>atory judgm5ts = #eja7;c77#d7 organizations 7a7 ,9 g5]al ,section #gdbh7;a77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or at ! end ( subp>agraph 7,c7 & by ins]t+ aft] subp>agraph 7,d7 ! foll[+ new subp>agraph3 7,e7 ) respect to ! initial classification or cont9u+ classification ( an organization describ$ 9 section #eja7;c77#d7 :i* is exempt f tax "u section #eja7;a71 or 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to plead+s fil$ aft] ! date ( ! enactm5t ( ?is ,act4 ,pass$ ! ,h\se ( ,repres5tatives ,april #ae1 #bjae4,k>5 ,l4 ,haas1,cl]k ,april #bj1 #bjae,read ! second "t & plac$ on ! cal5d>