120 STAT. 1090
PUBLIC LAW 109–280—AUG. 17, 2006
‘‘(o) CONVENTION OR ASSOCIATION OF CHURCHES.—For purposes of this title, any organization which is otherwise a convention or association of churches shall not fail to so qualify merely because the membership of such organization includes individuals as well as churches or because individuals have voting rights in such organization.’’. SEC. 1223. NOTIFICATION REQUIREMENT FOR ENTITIES NOT CURRENTLY REQUIRED TO FILE. 26 USC 6033.
Revocation.
Publication. Records.
VerDate 14-DEC-2004
10:20 Jul 12, 2007
(a) IN GENERAL.—Section 6033 (relating to returns by exempt organizations), as amended by this Act, is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: ‘‘(i) ADDITIONAL NOTIFICATION REQUIREMENTS.—Any organization the gross receipts of which in any taxable year result in such organization being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)— ‘‘(1) shall furnish annually, in electronic form, and at such time and in such manner as the Secretary may by regulations prescribe, information setting forth— ‘‘(A) the legal name of the organization, ‘‘(B) any name under which such organization operates or does business, ‘‘(C) the organization’s mailing address and Internet web site address (if any), ‘‘(D) the organization’s taxpayer identification number, ‘‘(E) the name and address of a principal officer, and ‘‘(F) evidence of the continuing basis for the organization’s exemption from the filing requirements under subsection (a)(1), and ‘‘(2) upon the termination of the existence of the organization, shall furnish notice of such termination.’’. (b) LOSS OF EXEMPT STATUS FOR FAILURE TO FILE RETURN OR NOTICE.—Section 6033 (relating to returns by exempt organizations), as amended by subsection (a), is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: ‘‘(j) LOSS OF EXEMPT STATUS FOR FAILURE TO FILE RETURN OR NOTICE.— ‘‘(1) IN GENERAL.—If an organization described in subsection (a)(1) or (i) fails to file an annual return or notice required under either subsection for 3 consecutive years, such organization’s status as an organization exempt from tax under section 501(a) shall be considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice. The Secretary shall publish and maintain a list of any organization the status of which is so revoked. ‘‘(2) APPLICATION NECESSARY FOR REINSTATEMENT.—Any organization the tax-exempt status of which is revoked under paragraph (1) must apply in order to obtain reinstatement of such status regardless of whether such organization was originally required to make such an application. ‘‘(3) RETROACTIVE REINSTATEMENT IF REASONABLE CAUSE SHOWN FOR FAILURE.—If, upon application for reinstatement of status as an organization exempt from tax under section 501(a), an organization described in paragraph (1) can show to the satisfaction of the Secretary evidence of reasonable cause
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