TAX-EXEMPT ORGANIZATIONS see also Fundraising; Nonprofit Organizations

Amendments

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2799 [12MY], S2852 [13MY], S2926, S2937, S2938, S2940, S2941, S2942, S2943 [14MY], S2960, S2966, S2967, S2968, S2976, S2977, S2978, S2979, S2980, S2981, S2982, S2983, S2984, S2986, S2987, S2989, S2990, S2992, S2993, S2994, S2995, S2996, S2997, S2998, S2999, S3000, S3001, S3002, S3005 [18MY], S3052, S3053, S3072, S3073, S3077, S3078, S3079, S3080, S3081, S3083, S3084, S3086, S3087 [19MY], S3190, S3191, S3193, S3194, S3195, S3196, S3197, S3198 [20MY], S3247 [21MY], S3311, S3312 [22MY], S7585, S7586, S7598 [28OC], S7656, S7660, S7661, S7662 [29OC], H4247 [12JN], H7273, H7286 [28OC]

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2852 [13MY], S2943, S2946 [14MY], S4291, S4307, S4328 [18JN], S4348 [22JN], H4139 [10JN], H4172 [11JN], H4666 [25JN]

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. 1728), S4953 [9JY]

Families and domestic relations: prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 1598), S4250 [17JN] (see H.R. 2802), H4490 [17JN]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (H.R. 2802), call for committee and floor consideration (see H. Res. 399), H5769 [29JY]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see H. Con. Res. 19), H1370 [26FE]

IRS: allow withholding of Social Security numbers on Form 990 from public disclosure (see H.R. 4064), H8360 [18NO]

——— permit the release of information relative to the status of certain investigations (see H.R. 1026), H1113 [24FE]

——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (see S. 274), S589 [28JA] (see H.R. 1798), H2268 [15AP]

——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (see S. 283), S589 [28JA] (see H.R. 599), H661 [28JA]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (see H.R. 1314), H1612 [4MR]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (see H. Res. 305), H4134 [10JN] (see H. Res. 495), H7253 [27OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), extend vote reconsideration deadline (see H. Res. 315), H4381 [15JN]

Political campaigns: prohibit certain social welfare organizations from participating or intervening in any political campaign (see H.R. 3485), H5942 [10SE]

Taxation: exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 547), H638 [27JA]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (see H.R. 1295), H1611 [4MR]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (see H. Res. 338), H4650 [24JN]

——— permit churches and other houses of worship to engage in political campaigns (see H.R. 153), H41 [6JA]

——— prohibit inclusion of Social Security numbers of donors in charitable contribution substantiation acknowledgements (see H.R. 4281), H9690 [17DE]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (see S. 942), S2220 [15AP] (see H.R. 1104), H1368 [26FE]

——— provide for waivers of user fees imposed relative to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations (see H.R. 133), H40 [6JA]

——— provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked (see S. 400), S833 [5FE] (see S. 918), S2172 [14AP] (see H.R. 811), H866 [9FE]

——— 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. 367), S772 [4FE] (see H.R. 2695), H4001 [9JN]

Volunteer workers: provide for liability protection for volunteer organizations or entities (see H.R. 2290), H2956 [13MY]

Cloture motions

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S3051, S3052 [19MY], S3206 [21MY], S3295 [22MY], S7585 [28OC], S7668 [30OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), motion to proceed, S2699 [7MY], S2786 [12MY], S2912 [14MY]

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], S4583 [24JN]

Letters

Ensuring Tax Exempt Organizations the Right To Appeal Act: Karen Kerrigan, Small Business and Entrepreneurship Council, H2235 [15AP]

Motions

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2663 [6MY], S2699 [7MY], S7585, S7586 [28OC], S7674 [30OC], H4334 [12JN], H7286 [28OC]

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], H4689 [25JN]

Remarks in House

Families and domestic relations: prevent adverse treatment of any person on the basis of views held with respect to marriage, H3555 [21MY], H7395 [3NO]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (H.R. 2802), H5181 [15JY]

IRS: disappearance of e-mails relative to investigation of alleged targeting of conservative nonprofit groups, H4372, H4374–H4376 [15JN], H5609 [29JY]

——— permit the release of information relative to the status of certain investigations (H.R. 1026), H2233–H2235 [15AP]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), H2235, H2236 [15AP], H3550–H3555 [21MY], H3632–H3634 [1JN], H3645, H3647 [2JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (H. Res. 305), H4227–H4236 [11JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (H. Res. 495), H7268–H7272 [28OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), extend vote reconsideration deadline (H. Res. 315), H4389–H4395, H4423 [16JN], E922 [18JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), Senate amendment, H4009 [10JN], H4164, H4170, H4213, H4238 [11JN], H4246–H4271, H4323–H4335, H4337–H4341 [12JN], H4347, H4349, H4379 [15JN], H4386 [16JN], H4436 [17JN], H7257, H7258, H7268, H7273–H7312 [28OC], H7954 [5NO]

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), H2236–H2238 [15AP], H4779 [7JY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (H. Res. 338), H4657–H4662 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), Senate amendment, H4172–H4218 [11JN], H4646 [24JN], H4666–H4698 [25JN], E910 [16JN], E917 [17JN], E981 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, H4117 [10JN], H4172 [11JN]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations, H9431 [17DE]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (H.R. 1104), H2240, H2241 [15AP]

Remarks in Senate

Committee on Finance (Senate): report on investigation of allegations that the 501(c)3 and 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny by the IRS, S6356–S6363 [5AU]

IRS: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 283), S619 [29JA]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2255 [16AP], S2261 [20AP], S2743 [11MY], S2906, S2926 [14MY], S2951–S2964, S2966–S2968, S3006 [18MY], S3009, S3014–S3053 [19MY], S3089–S3100, S3103, S3104, S3106–S3109, S3112 [20MY], S3202–S3207, S3209–S3213, S3216, S3219–S3223, S3225–S3231 [21MY], S3253, S3255–S3259, S3261–S3263, S3265–S3270, S3272, S3277, S3279–S3283, S3285–S3288, S3290–S3299 [22MY], S4010 [10JN], S4066–S4068 [11JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), House amendment, S7497 [27OC], S7551–S7553, S7558 [28OC], S7601–S7605, S7608–S7611, S7616–S7620, S7623–S7652 [29OC], S7665–S7675 [30OC], S7802 [5NO]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), motion to proceed, S2663 [6MY], S2699, S2700, S2736–S2739 [7MY], S2767–S2772, S2779–S2792 [12MY], S2815–S2819, S2821, S2826, S2834–S2845 [13MY], S2897, S2902, S2906, S2908–S2922 [14MY]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), unanimous-consent agreement, S2733 [7MY], S2834 [13MY], S2926 [14MY]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), unanimous-consent request, S3026, S3045, S3046, S3047, S3048, S3049 [19MY], S3291 [22MY]

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2255 [16AP], S2261 [20AP], S2834–S2837, S2841–S2845 [13MY], S2897, S2899, S2903–S2905, S2907, S2910, S2946 [14MY], S3026 [19MY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), House amendment, S4290, S4291, S4332 [18JN], S4523 [23JN], S4579, S4583, S4584, S4590, S4609 [24JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, S2834 [13MY], S4579 [24JN]

Reports filed

Consideration of H.R. 2596, Intelligence Services Appropriations and Extend Vote Reconsideration Deadline for H.R. 1314, Trade Act: Committee on Rules (House) (H. Res. 315) (H. Rept. 114–155), H4381 [15JN]

Consideration of Senate Amendment to H.R. 1295, Trade Preferences Extension Act: Committee on Rules (House) (H. Res. 338) (H. Rept. 114–179), H4650 [24JN]

Consideration of Senate Amendment to H.R. 1314, Trade Act and Senate Amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act: Committee on Rules (House) (H. Res. 305) (H. Rept. 114–146), H4134 [10JN]

Ensuring Tax Exempt Organizations the Right To Appeal Act: Committee on Ways and Means (House) (H.R. 1314) (H. Rept. 114–67), H2151 [13AP]

Fair Treatment for All Gifts Act: Committee on Ways and Means (House) (H.R. 1104) (H. Rept. 114–64), H2151 [13AP]

IRS Bureaucracy Reduction and Judicial Review Act: Committee on Ways and Means (House) (H.R. 1295) (H. Rept. 114–71), H2151 [13AP]

IRS Processing of 501(c)(3) and 501(c)(4) Applications for Tax-Exempt Status Submitted by ‘‘Political Advocacy’’ Organizations From 2010–2013: Committee on Finance (Senate) (S. Rept. 114–119), S6379 [5AU]

Notice for Organizations That Include Charities Is Essential (NOTICE) Act: Committee on Finance (Senate) (S. 918) (S. Rept. 114–28), S2171 [14AP]

Taxpayer Knowledge of IRS Investigations Act: Committee on Ways and Means (House) (H.R. 1026) (H. Rept. 114–68), H2151 [13AP]

Rulings of the Chair

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S3293, S3294 [22MY]

Texts of

H. Res. 305, consideration of Senate amendment to H.R. 1314, Trade Act and Senate amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act, H4227 [11JN]

H. Res. 315, consideration of H.R. 2596, intelligence services appropriations, and extend vote reconsideration deadline for H.R. 1314, Trade Act, H4389 [16JN]

H. Res. 338, consideration of Senate amendment to H.R. 1295, Trade Preferences Extension Act, H4657 [25JN]

H.R. 1026, Taxpayer Knowledge of IRS Investigations Act, H2233 [15AP]

H.R. 1104, Fair Treatment for All Gifts Act, H2240 [15AP]

H.R. 1295, IRS Bureaucracy Reduction and Judicial Review Act, H2236 [15AP]

H.R. 1295, Trade Preferences Extension Act, H4666–H4689 [25JN]

H.R. 1314, Ensuring Tax Exempt Organizations the Right To Appeal Act, H2235 [15AP]