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Bill114th CongressFiled Apr 14, 2015Taxation
S. 918

Notice for Organizations That Include Charities is Essential (NOTICE) Act

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What it doesSummary introduced in senate (Apr 14, 2015)

Notice for Organizations That Include Charities is Essential (NOTICE) Act

Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year.

What just happenedApr 14, 2015

Placed on Senate Legislative Calendar under General Orders. Calendar No. 51.

Who’s behind it

Sen. Hatch, Orrin G. [R-UT](R-UT)Sponsor
Read on Congress.gov
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  1. Apr 14, 2015Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 51.

  2. Apr 14, 2015Committee

    Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-28.

    Finance Committee
  3. Apr 14, 2015Committee14000

    Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-28.

    Finance Committee
  4. Apr 14, 2015IntroReferral10000

    Introduced in Senate

Introduced in SenateApr 14, 2015

Notice for Organizations That Include Charities is Essential (NOTICE) Act

Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year.

Reported to Senate without amendmentApr 14, 201580

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Notice for Organizations That Include Charities is Essential (NOTICE) Act

(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year. Makes this Act applicable to notices and returns required to be filed after December 31, 2014.

Notice for Organizations That Include Charities is Essential (NOTICE) Act — Informed