TAX-EXEMPT ORGANIZATIONS see also Fundraising; Nonprofit Organizations
Amendments
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (H. Res. 568), H3464 [7MY]
IRS: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1970 [26FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (H. Res. 487), H1958 [26FE]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (H. Res. 568), H3464 [7MY]
Bills and resolutions
Courts: provide equal access to declaratory judgments for organizations seeking tax-exempt status if the IRS delays acting on applications (see S. 2708), S5135 [30JY]
Dept. of Defense: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 649), H5768 [25JN]
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (see S. Res. 487), S4154 [26JN] (see H. Res. 565), H3413 [2MY]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (see H. Res. 568), H3445 [6MY]
——— request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 646), H5768 [25JN]
Dept. of the Treasury: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 647), H5768 [25JN]
Executive Office of the President: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 645), H5768 [25JN]
FEC: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 648), H5768 [25JN]
IRS: permit the release of information relative to the status of certain investigations (see H.R. 5420), H7387 [9SE]
——— prohibit bonuses to senior-level executives until the IRS complies with all congressional document requests relative to targeting of certain taxpayers (see S. 2517), S3939 [24JN]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (see S. 2067, 2072), S1233 [27FE] (see H.R. 4593), H3939 [7MY]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (see S. 2011), S890 [11FE] (see H.R. 3865), H223 [14JA]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (see H. Res. 487), H1937 [25FE]
——— protect taxpayers from improper audits (see S. 2215), S2194 [7AP]
——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (see H.R. 5419), H7387 [9SE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (see H. Res. 504), H2256 [6MR] (see H. Res. 517), H2433 [13MR]
Lerner, Lois G.: call for arrest on charges of contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (see H. Res. 664), H6106 [10JY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (see H. Res. 574), H3940 [7MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (see H. Res. 568), H3445 [6MY]
Taxation: exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 3965), H1510 [29JA]
——— exclude major professional sports leagues from qualifying as tax-exempt organizations and use such funds generated for domestic violence prevention and victims’ services programs (see S. 2816), S5628 [16SE]
——— prohibit tax-exempt status to professional sports leagues that promote the use of the term ‘‘redskins’’ (see S. 2884), S5782 [18SE] (see H.R. 5690), H7937 [12NO]
——— provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked (see S. 2351), S3074 [15MY]
——— require that return information from tax-exempt organizations be made available in a searchable format and provide the disclosure of the identity of contributors to certain tax-exempt organizations (see S. 2939), S6095 [18NO]
Letters
Dept. of Justice investigation into allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny from the IRS: Bruce A. Green, Fordham University School of Law, H3917 [7MY]
——— Daniel Richman, Columbia University Law School, H3916 [7MY]
——— James M. Cole, Dept. of Justice, H3914 [7MY]
——— Peter J. Kadzik, Dept. of Justice, H3916 [7MY]
IRS provision of documents relating to tax exempt advocacy organizations: Leonard Oursler, IRS, H3916 [7MY]
Motions
IRS: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1968 [26FE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 504), H2237 [6MR]
——— disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 517), H2409 [13MR]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), H3919 [7MY]
Proposals
Disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2215 [6MR]
Remarks in House
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H5733, H5734, H5765 [25JN], H6754, H6755, H6756, H6758 [24JY]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), H3909–H3919 [7MY], H6755 [24JY], H7593 [16SE]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (H. Res. 568), H3458–H3465 [7MY]
IRS: allow regulations requiring disclosure of secret political donors of organizations seeking 501(c)4 tax-exempt status, H1969 [26FE]
——— disappearance of emails relative to investigation of alleged targeting of conservative nonprofit groups, H5371 [17JN], H5490 [18JN], H5505 [19JN], H5765 [25JN], H6754, H6755, H6756, H6757, H6758 [24JY], H7025 [29JY]
——— permit the release of information relative to the status of certain investigations (H.R. 5420), H7535, H7599 [16SE]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities, H3913 [7MY]
——— prohibit funding for certain activities relative to organizations seeking 501(c)4 tax-exempt status, H6317 [16JY]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1946, H1960–H1971 [26FE], H2068 [28FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (H. Res. 487), H1950–H1960 [26FE], E271 [27FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), motion to recommit, H1969 [26FE]
——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 5419), H7535, H7598, H7599 [16SE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 504), H2236 [6MR]
——— disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 517), H2408, H2409 [13MR]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House), H3393 [1MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), H3902–H3909, H3919 [7MY], H3950 [8MY], H6755 [24JY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (H. Res. 568), H3458–H3465 [7MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), motion to refer, H3920–H3922 [7MY]
Political ethics: investigation of allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional IRS scrutiny, H2263 [11MR]
Taxation: prohibit tax-exempt status to professional sports leagues that promote the use of the term ‘‘redskins’’ (H.R. 5690), E1535 [12NO]
——— provide for comprehensive tax reform (H.R. 1), E1800 [12DE]
Remarks in Senate
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, S3889 [23JN]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (S. Res. 487), S4113–S4116 [26JN]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (S. Res. 487), unanimous-consent request, S4115 [26JN]
IRS: disappearance of emails relative to investigation of alleged targeting of conservative nonprofit groups, S3847–S3849 [19JN], S4141 [26JN]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (S. 2067), S1253 [27FE], S1255, S1256 [3MR], S2637, S2638 [5MY]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (S. 2067), unanimous-consent request, S2638 [5MY]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare, S610, S612 [30JA], S777 [6FE], S1188, S1203 [27FE], S1598 [13MR], S1677 [24MR], S2204 [8AP], S3693 [17JN]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), S1253 [27FE], S1256 [3MR]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 2011), S860, S863–S866 [11FE], S1210, S1211, S1213 [27FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 2011), unanimous-consent request, S1211, S1212 [27FE]
Taxation: provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked, S3052–S3054 [15MY]
Reports
Debunking the Myth That the IRS Targeted Progressives—How the IRS and Congressional Democrats Misled America About Disparate Treatment: Committee on Oversight and Government Reform (House) Staff, H3918 [7MY]
Finding Lois G. Lerner in Contempt of Congress for Refusal To Comply With a Subpoena Issued by the Committee on Oversight and Government Reform (House), H3482–H3901 [7MY]
Reports filed
Consideration of H. Res. 565, Dept. of Justice Appointment of a Special Counsel To Investigate the Alleged Targeting of Conservative Nonprofit Groups by the IRS: Committee on Rules (House) (H. Res. 568) (H. Rept. 113–439), H3445 [6MY]
Consideration of H. Res. 574, and Report, Find Lois G. Lerner in Contempt of Congress for Refusal To Comply With Committee on Oversight and Government Reform (House) Subpoena: Committee on Rules (House) (H. Res. 568) (H. Rept. 113–439), H3445 [6MY]
Consideration of H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act and H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act: Committee on Rules (House) (H. Res. 487) (H. Rept. 113–361), H1937 [25FE]
Request Copies of Dept. of Defense Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Armed Services (House) (H. Res. 649) (H. Rept. 113–547), H6654 [22JY]
Request Copies of Dept. of Justice Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on the Judiciary (House) (H. Res. 646) (H. Rept. 113–545), H6654 [22JY]
Request Copies of Dept. of the Treasury Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Ways and Means (House) (H. Res. 647) (H. Rept. 113–525), H6397 [17JY]
Request Copies of Executive Office of the President Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Ways and Means (House) (H. Res. 645) (H. Rept. 113–524), H6397 [17JY]
Stop Targeting of Political Beliefs by the IRS Act: Committee on Ways and Means (House) (H.R. 3865) (H. Rept. 113–353), H1780 [18FE]
Texts of
H. Res. 487, consideration of H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act, H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act, and suspension of House Rules to consider legislation, H1950 [26FE]
H. Res. 504, disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2236 [6MR]
H. Res. 517, disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2409 [13MR]
H. Res. 565, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H3909 [7MY]
H. Res. 568, consideration of H. Res. 565, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H3458 [7MY]
H. Res. 568, consideration of H. Res. 574 and report, find Lois G. Lerner in contempt of Congress for refusal to comply with Committee on Oversight and Government Reform (House) subpoena, H3458 [7MY]
H. Res. 574, find Lois G. Lerner in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House), H3902 [7MY]
H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act, H1961 [26FE]
H.R. 5419, provide for a right to administrative appeal relative to IRS adverse determinations of tax-exempt status of certain organizations, H7598 [16SE]
H.R. 5420, permit the release of information relative to the status of certain IRS investigations, H7599 [16SE]
S. 2215, Eliminating Improper and Abusive IRS Audits Act, S2196 [7AP]
S. Res. 487, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, S4163 [26JN]