The PROOF Act clarifies due process protections for tax-exempt organizations facing IRS examination and potential loss of their tax-exempt status. The bill requires the IRS to provide detailed written notice before examining tax-exempt organizations, specify which issues are being investigated, and maintain comprehensive records of the examination process. Organizations gain the right to request supervisory conferences during examinations, receive copies of examination records within 30 days of request, and have a closing conference before any adverse determination is issued. The IRS must also provide a proposed adverse determination letter at least 30 days before issuing a final determination, allowing organizations time to protest or appeal through the IRS Independent Office of Appeals, with specific deadlines and procedural safeguards established throughout. These requirements apply to examinations that begin after December 31, 2024, and the bill includes similar protections for churches already subject to special examination rules under existing law.