,,ii  ,cal5d> ,no4 #eh #aad? ,,congress 
#a/ ,session  ,h4 ,r4 #acad  ,,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     
provide = a "r to an adm9i/rative appeal
 relat+ to adv]se det]m9ations (        
tax-exempt /atus ( c]ta9 organizations4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,ensur+ ,tax ,exempt ,organizations ! 
,"r to ,appeal ,act4  #b4 ,adm9i/rative 
appeal relat+ to adv]se det]m9ations (  
tax-exempt /atus ( c]ta9 organizations  
7a7 ,9 g5]al ,section #gabc ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ( ! foll[+3  7c7 ,adm9i/rative 
appeal relat+ to adv]se det]m9ation (   
tax-,exempt /atus ( c]ta9 organizations 
7#a7 ,9 g5]al ,! ,secret>y %all         
prescribe proc$ures "u :i* an           
organization :i* claims to be describ$ 9
 section #eja7;c7 may reque/ an         
adm9i/rative appeal 7includ+ a conf]5ce 

relat+ to su* appeal if reque/$ by !    
organization7 to ! ,int]nal ,rev5ue     
,s]vice ,(fice ( ,appeals ( an adv]se   
det]m9ation describ$ 9 p>agraph 7#b74   
7#b7 ,adv]se det]m9ations ,= purposes ( 
p>agraph 7#a71 an adv]se det]m9ation is 
describ$ 9 ?is p>agraph if su*          
det]m9ation is adv]se to an organization
 ) respect to--  7,a7 ! initial         
qualification or cont9u+ qualification (
 ! organization z exempt f tax "u       
section #eja7;a7 or z an organization   
describ$ 9 section #agj7;c77#b71  7,b7 !
 initial classification or cont9u+      
classification ( ! organization z a     
private f\ndation "u section #eji7;a71  
or  7,c7 ! initial classification or    
cont9u+ classification ( ! organization 
z a private op]at+ f\ndation "u section 
#didb7;j77#c74  4  7b7 ,effective date  
,! am5dm5t made by subsection 7a7 %all  
apply to det]m9ations made on or aft]   
,may #ai1 #bjad4  ,pass$ ! ,h\se (      
,repres5tatives ,april #ae1 #bjae4,k>5  
,l4 ,haas1,cl]k  ,april #bj1 #bjae,read 

! second "t & plac$ on ! cal5d>