3.0.0 4593 2023-01-11T13:26:30Z 2023-01-11T13:26:30Z House H HR 2014-05-07 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. NEUGEBAUER:H.R. 4593.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 18:The Congress shall have Power to make all Laws which shallbe necessary and proper for carrying into Execution theforegoing Powers, and all other Powers vested by theConstitution in the Government of the United States, or inany Department or Officer thereof.[Page H3940]]]> hswm00 Ways and Means Committee House Standing Referred to 2014-05-07T14:02:15Z A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. 113 2067 S 2014-03-03 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 312. Identical bill CRS A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. 113 2072 S 2014-02-27 Read twice and referred to the Committee on Finance. Identical bill CRS 2014-05-07 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2014-05-07 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-05-07 Introduced in House IntroReferral 1000 9 Library of Congress N000182 Rep. Neugebauer, Randy [R-TX-19] Randy Neugebauer R TX 19 N C001048 Rep. Culberson, John Abney [R-TX-7] JOHN CULBERSON R TX ABNEY 7 2014-05-07 True G000550 Rep. Gingrey, Phil [R-GA-11] Phil Gingrey R GA 11 2014-05-07 True C001051 Rep. Carter, John R. [R-TX-31] John Carter R TX R. 31 2014-05-07 True S000937 Rep. Stockman, Steve [R-TX-36] STEVE STOCKMAN R TX 36 2014-05-07 True Taxation Elections, voting, political campaign regulation Public participation and lobbying Tax administration and collection, taxpayers Tax-exempt organizations Taxation 00 2014-05-07 Introduced in House 2014-05-21T22:40:31Z Amends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) that: (1) is registered as a political committee with the Federal Election Commission (FEC); (2) has been determined to be a political committee in administrative or judicial proceedings; or (3) is organized and operated primarily to accept contributions or make expenditures to influence, or attempt to influence, the selection, nomination, election, or appointment of any individual to state or local public office, is not required to register with the FEC, and is required to register with the appropriate state agency as a political committee.

Defines "promotion of social welfare," for purposes of the tax-exemption for social welfare organizations, to include: (1) any political activity in furtherance of American democracy, provided that such activities do not exceed 50% of the organization's total activities; (2) any activities for educating individuals on issues of public importance and on the behavior of public officials, including participation in ballot initiatives and referenda; and (3) certain activities described in the Federal Election Campaign Act of 1971 as not being expenditures for political purposes. 

                            

]]> To prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. Display Title To prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. Official Title as Introduced To prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. Introduced in House IH Introduced in House 2014-05-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4593ih/xml/BILLS-113hr4593ih.xml 2014-05-07 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.