,,ii  ,calendar ,no4 #eh #aadth         
,,congress  #ast ,session  ,h4 ,r4 #acad
  ,,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 provide for a right to an   
administrative appeal relating to       
adverse determinations of tax-exempt    
status of certain organizations4  #a4   
,short title ,this ,act may be cited as 
the ,ensuring ,tax ,exempt              
,organizations the ,right to ,appeal    
,act4  #b4 ,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  
of 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 which claims
 to be 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 section        
#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 on or after ,may    
#ai1 #bjad4  ,passed the ,house of      
,representatives ,april #ae1            
#bjae4,karen ,l4 ,haas1,clerk  ,april   
#bj1 #bjae,read the second time and     
placed on the calendar