On the heels of the IRS scandal allegedly targeting “independent” or “tea-party” organizations, one of the provisions of the PATH Act of 2015 requires the IRS to create procedures under which a 501(c) organization facing an adverse determination may request administrative appeal to the IRS Office of Appeals. This includes determinations relating to the initial or continuing classification of (1) an organization as tax-exempt under section 501(a); (2) an organization under section 170(c)(2); (3) a private foundation under section 4942(j)(3). The provision applies to determinations made after May 19, 2014. If you need help with your tax-exempt application or organization give us a call - we’d love to sit down and discuss your situation.
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