Sec. 144. Notification to exempt organizations prior to revoking exempt status for failing to file information returns
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Section 6033(j) is amended by redesignating paragraphs
(2)and
(3)as paragraphs
(3)and (4), respectively, and by inserting after paragraph
(1)the following new paragraph: Not later than 270 days after the date an organization described in paragraph
(1)fails to file the annual return or notice referenced in paragraph
(1)for 2 consecutive years, the Secretary shall notify the organization— that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and about the penalty that will occur under this subsection if the organization fails to file such a return or notice by the date of the next filing deadline. The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsection (a)(1) and (i). . Paragraph
(3)of section 6033(j), as redesignated under subsection (a), is amended— by striking Any organization and inserting the following: Except as provided in subparagraph (B), any organization , and by adding at the end the following new subparagraph: If an organization described in paragraph (1)— demonstrates to the satisfaction of the Secretary that the organization did not receive the notice required under paragraph (2), and files an annual return or notice referenced in paragraph
(1)for the current year, then the Secretary may reinstate the organization’s exempt status effective from the date of the revocation under paragraph
(1)without the need for an application. . The amendments made by this section shall apply to notices and returns required to be filed after December 31, 2015.