DECLARATORY JUDGMENTS FOR 501(c)(4) AND OTHER EXEMPT ORGANIZATIONS.

SEC. 406. DECLARATORY JUDGMENTS FOR 501(c)(4) AND OTHER EXEMPT ORGANIZATIONS. (a) [26 U.S.C. 7428] In General.—Section 7428(a)(1) is amended by striking “or” at the end of subparagraph (C) and by inserting after subparagraph (D) the following new subparagraph: “(E) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) (other than paragraph (3)) or 501(d) and exempt from tax under section 501(a), or” . (b) [26 U.S.C. 7428 note] Effective Date.—The amendments made by this section shall apply to pleadings filed after the date of the enactment of this Act.