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S. 1728

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.

Read twice and referred to the Committee on Finance.

Sen. Coats, Daniel [R-IN](R-IN)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 — Informed