1. Short title
This Act may be cited as the “Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014”.
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014
A BILL
To amend the Internal Revenue Code of 1986 to provide equal access to declaratory judgments for organizations seeking tax-exempt status.
2. Equal access to declaratory judgments for organizations seeking tax-exempt status
In general— Subparagraph (A) of section 7428(a)(1) is amended to read as follows:
“(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) or 501(d) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),”
Effective date— The amendment made by this section shall apply to pleadings filed after the date of the enactment of this Act.