[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2924 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2924

    To amend the Internal Revenue Code of 1986 to require that the 
Secretary of the Treasury follow certain procedures relating to status 
                applications of 501(c)(4) organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 1, 2013

 Mr. Marchant introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to require that the 
Secretary of the Treasury follow certain procedures relating to status 
                applications of 501(c)(4) organizations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Strict Standards and Accountability 
Act''.

SEC. 2. CERTAIN PROCEDURES RELATING TO STATUS APPLICATIONS OF 501(C)(4) 
              ORGANIZATIONS.

    (a) In General.--Part I of subchapter F of chapter 1 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following:

``SEC. 506. PROCEDURES RELATING TO APPLICATIONS OF 501(C)(4) 
              ORGANIZATIONS.

    ``(a) Initial Notice.--The Secretary shall acknowledge in writing 
the receipt of an application to be treated as an organization 
described in section 501(c)(4) and exempt from tax under section 501(a) 
not later than 28 days after receipt of such application.
    ``(b) 6 Months.--In the case that the Secretary has not approved or 
denied such application after 6 months after the date of the 
acknowledgment specified in paragraph (1) the Secretary shall--
            ``(1)(A) inform the applicant in writing as to the status 
        of its application,
            ``(B) enumerate reasons specific to the application for its 
        delay, and
            ``(C) provide an approximate expectation of when a final 
        decision may be made, and
            ``(2) consider such application under fast track procedures 
        which the Secretary shall provide by regulation or other 
        guidance.
    ``(c) 1-Year.--
            ``(1) In general.--In the case that the Secretary has not 
        approved or denied such application after 365 days after the 
        date of the acknowledgment specified in paragraph (1), the 
        Secretary shall--
                    ``(A) inform the applicant in writing as to the 
                status of its application, and
                    ``(B) enumerate reasons specific to the application 
                for its delay.
            ``(2) Notice to congress.--If the Secretary cannot make a 
        decision before two months after 365 days from the date of the 
        initial acknowledgment under subsection (a), the Secretary 
        shall report during that time to the Chairpersons of the 
        Committee on Ways and Means Committee and Senate Finance 
        Committee on the extenuating circumstances of each such case 
        that prevents timely determination thereof and provide the 
        numerical amount of 501(c)(4) applications pending for over 365 
        days.''.
    (b) Clerical Amendment.--The table of sections for part I of 
subchapter F of chapter 1 of such Code is amended by adding at the end 
the following new item:

``Sec. 506. Procedures relating to applications of 501(c)(4) 
                            organizations.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to applications submitted after the date of the enactment of this Act.
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