This bill, known as the "Protecting the Rights of Organizations Fairly Act of 2026," introduces significant due process protections for tax-exempt organizations undergoing Internal Revenue Service (IRS) examinations that could lead to the termination of their tax-exempt status. It mandates that the IRS provide detailed written notice before initiating an examination, clearly outlining the scope, issues, and the organization's rights, including the right to legal representation and a supervisory conference. A core provision requires the IRS to generate and maintain a comprehensive record of the examination, documenting the basis for the examination, information requests, the organization's responses, and the examiner's analysis. This record must be disclosed to the organization upon request, ensuring transparency in the IRS's findings and proposed determinations. Furthermore, information requests from the IRS must be specific, explain their relevance, and allow organizations at least 30 days to respond, with failure to respond to a deficient request not serving as a basis for an adverse determination. The bill also establishes several opportunities for organizations to engage with the IRS, including the right to a supervisory conference during the examination and a mandatory closing conference before any proposed adverse determination. During these conferences, the IRS must provide summaries of findings, legal and factual bases, and explanations of appeal rights. Finally, the legislation requires a detailed proposed adverse determination letter before any final decision, outlining the proposed action, its basis, and the organization's comprehensive protest and appeal rights, including administrative appeal to the IRS Independent Office of Appeals and judicial review. These provisions, which also extend certain due process rights to church tax examinations, apply to examinations begun after December 31, 2024, enhancing fairness and accountability in the IRS's oversight of tax-exempt entities.