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S. 2351: Notice for Organizations That Include Charities is Essential (NOTICE) Act

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S. 2351: Notice for Organizations That Include Charities is Essential (NOTICE) Act

113th Congress · introduced 2014-05-15 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

  1. Where it came from: introduced 2014-05-15 · official record
  2. Who proposed it: Sen. Coats, Daniel [R-IN] · what a sponsor is
  3. What happened next: no floor votes in our records yet. Why?
  4. Where it stands now: Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Notice for Organizations That Include Charities is Essential (NOTICE) Act

Plain summary

Notice for Organizations That Include Charities is Essential (NOTICE) Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for two consecutive years, that: (1) the Internal Revenue Service (IRS) has no record of its return or information for two consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of the Secretary that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Notice for Organizations That Include Charities is Essential (NOTICE) Act

Source: Congressional Research Service summary (Introduced in Senate)

AI explanation – may be wrong, check the official text

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The strongest published arguments

Arguments for (supporters)

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Arguments against (opponents)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Coats, Daniel [R-IN] · 0 cosponsors

Cost estimate: No cost estimate published yet.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

Record fed-us-cong113-s2351 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113