[Congressional Record Volume 164, Number 120 (Tuesday, July 17, 2018)]
[House]
[Page H6464]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POSEY:
       H.R. 6397.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 18 of the United States 
     Constitution
       To amend the Internal Revenue Code of 1986 to establish a 
     new status for certain tax-exempt organizations with 
     administrative expenses not exceeding 25 percent of 
     contributions.