TAX-EXEMPT ORGANIZATIONS related term(s) Fundraising; Nonprofit Organizations

Bills and resolutions

Families and domestic relations: prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 2525), S1578 [8MR]

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S.J. Res. 64), S6277 [24SE] (see H.J. Res. 145), H10210 [13DE]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns (see H.R. 4916), H737 [2FE]

——— require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (see H.R. 7308), H10210 [13DE]

Political campaigns: require donor disclosure for certain organizations accepting donations from foreign nationals (see S. 2966), S2924 [24MY]

Taxation: eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 3317, 3332), S5582 [1AU] (see H.R. 6037), H4979 [7JN] (see H.R. 6460), H6588 [19JY] (see H.R. 6504), H7685 [25JY]

——— establish a new status for certain tax-exempt organizations with administrative expenses not exceeding a certain percentage of contributions (see H.R. 6397), H6462 [17JY]

——— exclude bequests to certain exempt organizations from the value of taxable estates (see H.R. 6329), H6041 [10JY]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 3086), S4035 [19JN]

——— make public names and addresses of foreign persons contributing certain amounts to certain tax-exempt organizations and require disclosure of foreign campaign contributions (see H.R. 6983), H9405 [28SE]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (see H.R. 5443), H3094 [10AP]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 3284), S5423 [26JY] (see H.R. 6900), H9088 [26SE]

Veterans: allow certain veterans organizations to take into account membership of spouses, widows, and widowers of Armed Forces members for purposes of determining tax-exempt status (see H.R. 7174), H9667 [27NO]

World Food Day: designate (see S. Res. 679), S6816 [11OC] (see H. Res. 1113), H9414 [2OC]

Letters

IRS rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns: David J. Kautter, IRS, S6381 [28SE]

——— Senator Wyden, Committee on Finance (Senate), S6380 [28SE]

Motions

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S7412 [11DE]

Remarks in House

IRS: modify rule prohibiting tax-exempt organizations from engaging in political activity, H10475 [20DE]

——— require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (H.R. 7308), E1671 [13DE]

Pension Benefit Guaranty Corp.: oppose reduction in premiums paid by certain cooperative and small employer pension plans, E1723 [21DE]

Taxation: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, H6273 [17JY]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (H.R. 5443), H3371, H3372 [17AP]

Remarks in Senate

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S6380–S6382 [28SE], S7412, S7421 [11DE], S7456, S7458–S7465, S7472–S7474 [12DE]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns, S6131, S6132 [12SE]

Taxation: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, S4973 [17JY], S5335 [25JY]

Texts of

H.R. 5443, require electronic filing of annual tax returns of exempt organizations and provide for making such returns available for public inspection, H3371 [17AP]

S. Res. 679, World Food Day, S6824 [11OC]