TAX-EXEMPT ORGANIZATIONS see also Fundraising; Nonprofit Organizations

Bills and resolutions

Dept. of the Treasury: disclose certain taxpayer rights in the letter of acknowledgement of receipt of 501(c)(3) organization application (see H.R. 2923), H5342 [1AU]

——— follow certain procedures relative to 501(c)(4) organizations status applications (see H.R. 2924), H5342 [1AU]

Families and domestic relations: prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 1808), S8771 [12DE] (see H.R. 3133), H5765 [19SE]

IRS: condemn targeting of Tea Party groups and call for an investigation (see S. Res. 159), S3955 [4JN]

——— establish new procedures relative to groups applying for tax-exempt status (see H.R. 2532), H4141 [27JN]

——— prohibit application of disproportionate scrutiny to applicants for tax-exempt status based on ideology (see S. 937), S3429 [14MY]

Political campaigns: prohibit certain social welfare organizations from participating or intervening in any political campaign (see H.R. 2520), H4078 [26JN]

Taxation: apply installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 48), H29 [3JA]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 1524), S6597 [18SE]

——— permit churches and other houses of worship to engage in political campaigns (see H.R. 127), H31 [3JA]

——— reform rules relative to certain social welfare organizations and provide certain taxpayer protections (see H.R. 3520), H7187 [18NO]

——— treat payments by charitable organizations to certain firefighters as exempt payments (see S. 1115), S4021 [7JN] (see S. 1689), S8000 [13NO] (see H.R. 2275), H3250 [6JN] (see H.R. 3458), H6997 [12NO]

Letters

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional IRS scrutiny: several Senators, S3439 [15MY]

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny from the IRS: Becky Gerritson, Wetumpka Tea Party (organization), E1696 [18NO]

——— Bruce A. Jaggard, Richmond Tea Party (organization), E1697 [18NO]

——— Gary Johnston, Roane County Tea Party (organization), E1695 [18NO]

——— Greater Phoenix Tea Party Patriots (organization), E1697 [18NO]

——— H.R. Pence, Shelby County Liberty (organization), E1696 [18NO]

——— Jay Devereaux, Unite in Action, Inc., E1696 [18NO]

——— Liberty Township Tea Party (organization), E1696 [18NO]

——— Manassas Tea Party (organization), E1695 [18NO]

——— Patriots Educating Concerned Americans Now (organization), E1695 [18NO]

——— Rochester Tea Party Patriots (organization), E1697 [18NO]

——— Brenda Roames, Greenwich Tea Party Patriots of South Jersey (organization), H7182 [18NO]

——— Carole McManus, First Coast Tea Party (organization), H7182 [18NO]

——— Eric Wilson, Kentucky 9/11 Project (organization), H7182 [18NO]

——— Karen Kenney, San Fernando Valley Patriots (organization), H7181 [18NO]

——— Kevin Kookogey, Linchpins of Liberty (organization), H7178 [18NO]

——— Kristy Lien, Abortion Must End Now (organization), H7181 [18NO]

——— Tea Party Maui, H7182 [18NO]

——— Waco, TX, Tea Party, H7176 [18NO]

Remarks in House

IRS: condition funding on implementation of recommendations to address inappropriate criteria used to identify tax-exempt applications for review, H5777 [20SE]

——— investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, H2579 [14MY], H2608, H2612, H2623, H2624, H2625, H2626, H2643, H2649–H2651 [15MY], H2659, H2667, H2696, H2707 [16MY], H2721, H2723 [17MY], H2808, H2811, H2813 [21MY], H2842, H2849, H2908 [22MY], H2942–H2948 [23MY], H3028 [4JN], H3107 [5JN], H3220, H3235, H3237, H3241 [6JN], H4086 [27JN], H5388 [2AU], H5542 [12SE], H5658 [19SE], H7176–H7182 [18NO], H7259 [20NO]

Taxation: treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), H8086, H8087 [12DE], E1867 [12DE]

Remarks in Senate

Dept. of the Treasury: require report on the abuse of tax-exempt status by charitable organizations, S2995 [25AP]

IRS: investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, S3355, S3359 [13MY], S3392–S3395, S3410 [14MY], S3438, S3440, S3501, S3502, S3505–S3508, S3517, S3519 [15MY], S3538, S3545–S3547, S3551, S3558–S3561 [16MY], S3605 [20MY], S3706–S3709 [22MY], S3794, S3823 [23MY], S5929 [25JY], S6166–S6168 [1AU], S8987 [19DE]

Taxation: prohibit certain sports organizations from claiming tax-exempt status, S2997 [25AP]

——— treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), S8661 [11DE], S8756 [12DE], S8814 [13DE]

——— treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), unanimous-consent agreement, S8717 [12DE]

Texts of

H.R. 3458, Fallen Firefighters Assistance Tax Clarification Act, H8086 [12DE]

S. Res. 159, condemn IRS targeting of Tea Party groups and call for an investigation, S3960 [4JN]