,,ii ,calendar ,no4 #ea #aadth          
,,congress  #ast ,session  ,s4 #iah     
,report ,no4 #aad-bh ,,in ,,the ,,senate
 ,,of ,,the ,,united ,,states  ,april   
#ad1 #bjae,mr4 ,hatch1 from the         
,committee on ,finance1 reported the    
following original bill2 which was read 
twice and placed on the calendar  ,a    
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide notice to    
charities and other nonprofit           
organizations before their tax-exempt   
status is automatically revoked4  #a4   
,short title ,this ,act may be cited as 
the ,notice for ,organizations ,that    
,include ,charities is ,essential       
7,,notice7 ,act4  #b4 ,notice required  
before revocation of tax exempt statue  
for failure to file return  7a7 ,in     
general ,section #fjcc7;j7 of the       
,internal ,revenue ,code of #aihf is    
amended by redesignating paragraphs 7#b7
 and 7#c7 as paragraphs 7#c7 and 7#d71  
respectively1 and by inserting after    
paragraph 7#a7 the following new        

paragraph3  7#b7 ,requirement of notice 
7,a7 ,in general ,not later than #cjj   
days after the date an organization     
described in paragraph 7#a7 fails to    
file the annual return or notice        
referenced in paragraph 7#a7 for #b     
consecutive years1 the ,secretary shall 
notify the organization--  7i7 that the 
,internal ,revenue ,service has no      
record of such a return or notice from  
such organization for #b consecutive    
years1 and  7ii7 about the penalty that 
will occur under this subsection if the 
organization fails to file such a return
 or notice by the date of the next      
filing deadline4  ,the notification     
under the preceding sentence shall      
include information about how to comply 
with the filing requirements under      
subsection 7a77#a7 and 7i74  4  7b7     
,reinstatement without application      
,paragraph 7#c7 of section #fjcc7;j7 of 
the ,internal ,revenue ,code of #aihf1  
as redesignated under subsection 7a71 is
 amended--  7#a7 by striking ,any       

organization and inserting the          
following3  7,a7 ,in general ,except as 
provided in subparagraph 7,b71 any      
organization  1 and  7#b7 by adding at  
the end the following new subparagraph3 
7,b7 ,retroactive reinstatement without 
application if actual notice not        
provided ,if an organization described  
in paragraph 7#a7--  7i7 demonstrates to
 the satisfaction of the ,secretary that
 the organization did not receive the   
notice required under paragraph 7#b71   
and  7ii7 files an annual return or     
notice referenced in paragraph 7#a7 for 
the current year1  then the ,secretary  
may reinstate the organization's exempt 
status effective from the date of the   
revocation under paragraph 7#a7 without 
the need for an application4  4  7c7    
,effective date ,the amendments made by 
this section shall apply to notices and 
returns required to be filed after      
,december #ca1 #bjad4  ,april #ad1      
#bjae,read twice and placed on the      
calendar