HR.133 - To Amend The Internal Revenue Code Of 1986 To Provide For Waivers Of User Fees Imposed With Respect To Applications For Reinstatement Of Tax-exempt Status Of Small, Subsidiary Tax-exempt Organizations.

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1/6/2015--Introduced. This bill amends the Internal Revenue Code to require: (1) the reinstatement of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application. As a condition for reinstatement, the organization must file any required returns or notices.

Referred To The House Committee On Ways And Means.
January 6th 2015 @ 12:00 AM

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