H. Rept. 114-67 1 (2015-04-13)

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US. GOVERNMENT
INFORMATION
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                    114TH CONGRESS                                        REPORT
                       1st Session    HOUSE   OF REPRESENTATIVES          114-67







                     ENSURING TAX EXEMPT ORGANIZATIONS THE RIGHT TO
                                              APPEAL ACT



                     APRIL 13, 2015.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed



                     Mr. RYAN  of Wisconsin, from the Committee  on Ways  and Means,
                                         submitted  the following


                                             REPORT

                                           [To accompany H.R. 1314]

                              [Including cost estimate of the Congressional Budget Office]

                      The  Committee  on Ways   and Means,  to whom   was referred the
                    bill (H.R. 1314) to amend  the Internal Revenue   Code  of 1986 to
                    provide for a right to an administrative appeal relating to adverse
                    determinations of tax-exempt  status of certain organizations, hav-
                    ing considered the same, report favorably thereon with  an amend-
                    ment  and recommend   that the bill as amended do pass.

                                                CONTENTS
                                                                                   Page
                     I. SUMMARY  AND BACKGROUND    .................................................................  2
                          A. Purpose and Sum m ary  .........................................................................  2
                          B. Background and Need for Legislation  ................................................  2
                          C. Legislative  H istory  ...............................................................................  3
                     II. EXPLANATION OF THE BILL ......................................................................  3
                          A. Require the Secretary of the Treasury to Describe Administrative
                              Appeals Procedures Relating to Adverse Determinations of Tax-
                              Exempt Status of Certain Organizations (sec. 2 of the bill and
                              sec. 7123  of  the  Code)  .......................................................................  3
                    III. VOTES OF THE COMM ITTEE ......................................................................  8
                    IV. BUDGET EFFECTS  OF THE BILL .............................................................  8
                          A. Committee Estimate of Budgetary Effects ........................................  8
                          B. Statement Regarding New Budget Authority and Tax Expendi-
                              tures Budget Authority  ......................................................................  9
                           C. Cost Estimate Prepared by the Congressional Budget Office ...........  9
                     V. OTHER MATTERS  TO BE DISCUSSED  UNDER  THE  RULES OF THE
                         H O U SE .........................................................................................................  10
                         A.  Committee Oversight Findings and Recommendations ....................  10
                           B. Statement of General Performance Goals and Objectives ................  10
                           C. Information Relating to Unfunded Mandates .................................... 10
                           D. Applicability  of House Rule XXI 5(b)  ..................................................  10
                       49-006

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