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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.

USA116th CongressHR-177| House 
| Updated: 1/3/2019
H. Morgan Griffith

H. Morgan Griffith

Republican Representative

Virginia

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill requires (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of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application.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.
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Timeline

Bill from Previous Congress

HR 115-359
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.
Jan 3, 2019
Introduced in House
Jan 3, 2019
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 115-359
    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.


  • January 3, 2019
    Introduced in House


  • January 3, 2019
    Referred to the House Committee on Ways and Means.

Taxation

Small businessTax-exempt organizationsUser charges and fees

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.

USA116th CongressHR-177| House 
| Updated: 1/3/2019
This bill requires (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of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application.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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 115-359
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.
Jan 3, 2019
Introduced in House
Jan 3, 2019
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 115-359
    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.


  • January 3, 2019
    Introduced in House


  • January 3, 2019
    Referred to the House Committee on Ways and Means.
H. Morgan Griffith

H. Morgan Griffith

Republican Representative

Virginia

Ways and Means Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Small businessTax-exempt organizationsUser charges and fees