PROOF Act

This bill sets rules the IRS must follow before examining or taking away the tax-exempt status of a nonprofit organization. Before an examination begins, the IRS would have to send written notice explaining the reasons, the tax periods involved, the assigned staff, and the organization's rights. During the examination, the IRS would have to keep a detailed record and give organizations at least 30 days to respond to information requests. It would also have to offer conferences with supervisors and wait at least 30 days after a proposed decision before issuing a final revocation. Organizations could appeal a proposed revocation to the IRS Independent Office of Appeals, which would have to hold a requested conference within 90 days.

Full text and official record on Congress.gov

Sponsors

• Lloyd Doggett Democrat sponsor
• 1 cosponsors