1. Short title
This Act may be cited as the “Disclosure of Taxpayer Rights Act”.
Disclosure of Taxpayer Rights Act
A BILL
To amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury to disclose certain taxpayer rights in the letter of acknowledgment of receipt of an application to be treated as an organization described in section 501(c)(3).
2. Disclosure of Taxpayer Rights
In general— Section 508 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(g) Disclosure of Taxpayer Rights—The letter of acknowledgment of receipt of an application to be treated as an organization described in section 501(c)(3) shall include a notice of the right under section 7428 to obtain a declaratory judgment relating to status and classification as such an organization.”
Effective date— The amendment made by this section shall apply to applications submitted after the date of the enactment of this Act.