Requires the IRS to give tax-exempt groups clear due process during examinations.
This bill would make the IRS follow new, detailed rules when examining tax-exempt organizations like charities and community groups. It would ensure these groups get clear notices, access to records, and chances to appeal before losing their tax-exempt status. This means more fairness and transparency in the process.
Today, the IRS has procedures for examining tax-exempt organizations, but they do not explicitly detail comprehensive due process rights, specific notice requirements, or structured conference and appeal opportunities. After this bill, the IRS would be required to follow new, detailed notice and due process requirements for examinations of most tax-exempt entities, including specific content for examination notices, record-keeping, information requests, multiple conference opportunities, and a structured process for proposed adverse determination letters and appeals.
HR 10258 · 119th Congress · AI Summary by gemini-2.5-flash · 10/10
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