(1) a determination by the Secretary—
a determination by the Secretary—
(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in which is exempt from tax under or as an organization described in ,
(B) with respect to the initial classification or continuing classification of an organization as a private foundation (as defined in ),
(C) with respect to the initial classification or continuing classification of an organization as a private operating foundation (as defined in ),
(D) with respect to the initial classification or continuing classification of a cooperative as an organization described in which is exempt from tax under , or
(E) with respect to the initial qualification or continuing qualification of an organization as an organization described in (other than paragraph (3)) or 501(d) and exempt from tax under , or
(2) a failure by the Secretary to make a determination with respect to an issue referred to in paragraph (1),
(1) Petitioner
A pleading may be filed under this section only by the organization the qualification or classification of which is at issue.
(2) Exhaustion of administrative remedies
A declaratory judgment or decree under this section shall not be issued in any proceeding unless the Tax Court, the Court of Federal 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 Internal Revenue Service. An organization requesting the determination of an 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 at the expiration of 270 days after the date on which the request for such determination was made if the organization has taken, in a timely manner, all reasonable steps to secure such determination.
(3) Time for bringing action
If the Secretary sends by certified or registered mail notice of his determination with respect to an issue referred to in subsection (a)(1) to the organization referred to in paragraph (1), no 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.
(4) Nonapplication for certain revocations
No action may be brought under this section with respect to any revocation of status described in .
(1) In general
If—
(A) the issue referred to in subsection (a)(1) involves the revocation of a determination that the organization is described in ,
(B) a proceeding under this section is initiated within the time provided by subsection (b)(3), and
(C) either—
either—
(i) a decision of the Tax Court has become final (within the meaning of section 7481), or
(ii) a judgment of the district court of the United States for the District of Columbia has been entered, or
(iii) a judgment of the Court of Federal Claims has been entered,
then, notwithstanding such decision or judgment, such organization shall be treated as having been described in section 170(c)(2) for purposes of section 170 for the period beginning on the date on which the notice of the revocation was published and ending on the date on which the court first determined in such proceeding that the organization was not described in section 170(c)(2).
(2) Limitation
Paragraph (1) shall apply only—
(A) with respect to individuals, and only to the extent that the aggregate of the contributions made by any individual to or for the use of the organization during the period specified in paragraph (1) does not exceed $1,000 (for this purpose treating a husband and wife as one contributor), and
(B) with respect to organizations described in which are exempt from tax under (for this purpose excluding any such organization with respect to which there is pending a proceeding to revoke the determination under ).
(3) Exception
This subsection shall not apply to any individual who was responsible, in whole or in part, for the activities (or failures to act) on the part of the organization which were the basis for the revocation.
In any action brought under this section in the district court of the United States for the District of Columbia, a subpoena requiring the attendance of a witness at a trial or hearing may be served at any place in the United States.