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S. 2708

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014

Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.

Read twice and referred to the Committee on Finance.

Sen. Coats, Daniel [R-IN](R-IN)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions4subjects
  • Introduced in SenateJul 30, 2014
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

  2. IntroReferral10000

    Introduced in Senate