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This bill amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate organizations as 'terrorist supporting organizations' and terminate their tax-exempt status if they provide material support or resources to designated terrorist organizations. The bill establishes a designation procedure requiring notice to the organization, a 90-day cure period during which the organization may challenge the determination or cease support, and provides for administrative review by the IRS Office of Appeals and judicial review in federal district court.
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