Exempt Organizations — Declaratory Judgments (Portfolio 460)

Kenan Mullis


Scribner, Hall and Thompson, LLP


Peter Winslow


Scribner, Hall & Thompson

At a glance

I. Introduction
II. History of § 7428
III. Outline of Statutory Provisions - § 7428
IV. Jurisdiction and Venue
V. Procedural Aspects
VI. Validation of Contributions


Bloomberg Tax Portfolio, Exempt Organizations — Declaratory Judgments, No. 460, analyzes declaratory judgment actions involving exempt organizations filed under §7428 of the Internal Revenue Code. Both jurisdictional and procedural aspects of declaratory judgment litigation are discussed in detail, with emphasis being placed on the legislative history of §7428, the Internal Revenue Service's administrative ruling process, and the case law. The Portfolio also contains a complete set of worksheets, including pertinent portions of the legislative history of §7428, pertinent court rules, and relevant provisions of the Internal Revenue Manual.

An organization whose application for recognition of exempt status under §501(c) has been denied, or not acted on within 270 days, may file an action in the U.S. Tax Court, the U.S. Court of Federal Claims, or the U.S. District Court for the District of Columbia for a declaratory judgment that it is entitled to recognition of exempt status. Before doing so, however, it is required that the organization exhaust its administrative remedies with the IRS. The Portfolio discusses how an organization can ascertain whether it has exhausted its administrative remedies and focuses on the issues concerning the choice of judicial forum. Also explained are the declaratory judgment remedies available to an organization whose exemption has been revoked by the IRS and the status of contributions made to such an organization during a declaratory judgment action. In both situations, the Portfolio reviews in detail the procedural aspects of filing and prosecuting a declaratory judgment case.

This Portfolio may be cited as Winslow, 460 T.M., Exempt Organization — Declaratory Judgments

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