90 STAT. 1718
26 USC 4942.
PUBLIC LAW 94-455—OCT. 4, 1976 " (C) with respect to the initial classification or continuing classification of an organization as a private operating foundation (as defined in section 4942(j)(3)), or " (2) a failure by the Secretary to make a determination with respect to an issue referred to in paragraph (1), upon the filing of a n a p p r o p r i a t e pleading, the United States T a x Court, the United States Court of Claims, o r the district court of the United States for the District of Columbia may make a declaration with respect to such initial qualification or continuing qualification or with respect to such initial classification o r continuing classification. Any such declaration shall have the force and efi^ect of a decision of the T a x Court or a final judgment or decree of the district court or the Court of Claims, as the case may be, and shall be reviewable as such. " (b) LIMITATIONS.—
" (1) PETITIONER.—A pleading may be filed under this section only by the organization the qualification or classification of which is a t issue. " (2) E X H A U S T I O N OF ADMINISTRATIVE R E M E D I E S. — A declaratory
judgment or decree under this section shall not be issued in any proceeding unless the T a x Court, the Court of Claims, or the district court of the United States for the District of Columbia determines that the organization involved has exhausted administrative remedies available to it within the I n t e r n a l Revenue Service. A n organization requesting the determination of a n issue referred to in subsection (a)(1) shall be deemed to have exhausted its administrative remedies with respect to a failure by the Secretary to make a determination with respect to such issue a t the expiration of 270 days after the date on which the request for such determination was made if the organization has taken, i n a timely manner, all reasonable steps to secure such determination. " (3) T I M E FOR BRINGING ACTION.—If the Secretary sends by cer-
tified or registered mail notice of his determination with respect to a n issue referred to in subsection (a)(1) to the organization referred to i n paragraph (1), n o proceeding may be initiated under this section by such organization unless the pleading is filed before the 91st day after the date of such mailing. " (c) VALIDATION OF CERTAIN CONTRIBUTIONS MADE D U R I N G P E N D ENCY o r PROCEEDINGS.— " (1) IN GENERAL.—If—
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" (A) the issue referred to i n subsection (a)(1) involves the revocation of a determination that the organization is described in section 170(c)(2), " (B) a proceeding under this section is initiated within the time provided by subsection (b)(3), and " (C) either— " (i) a decision of the T a x Court has become final (within the meaning of section 7481), or " ( i i) a judgment of the district court of the United States for the District of Columbia has been entered, or " ( i i i) a judgment of the Court of Claims has been entered,", and such decision or judgment, as the case may be, determines that the organization was not described i n section 170(c)(2),
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