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

Bills and resolutions

American Red Cross: improve transparency (see S. 1568), S3004 [21MY] (see H.R. 2861), H4063 [21MY]

Charities: allow charitable organizations to make statements on political campaigns if such statements are made in the ordinary course of carrying out its tax-exempt purpose (see S. 330), S866 [5FE] (see H.R. 949), H1349 [4FE]

——— apply cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services to mothers and children (see S. 2913), S6718 [20NO] (see H.R. 5202), H9121 [20NO]

Dept. of Defense: allow military departments to provide limited support to service academy supporting foundations (see H.R. 3084), H4312 [4JN]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see S. Con. Res. 9), S2044 [27MR] (see H. Con. Res. 27), H2885 [27MR]

Freedom of religion: express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations (see S.J. Res. 58), S5841 [16OC] (see H.J. Res. 78), H8457 [23OC]

IRS: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 868), H1332 [30JA]

Pensions: modify rules relative to multiple employer plans and pooled employer plans and modify Pension Benefit Guaranty Corp., premiums for cooperative and small employer charity (CSEC) plans (see H.R. 1993), H2923 [29MR]

Taxation: clarify retirement income account rules relative to church controlled organizations (see S. 836), S1899 [14MR]

——— eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 501), S1382 [14FE] (see S. 632), S1594 [28FE] (see S. 1282), S2612 [2MY] (see H.R. 513), H518 [11JA] (see H.R. 1223), H2029 [14FE] (see H.R. 1545), H2367 [5MR]

——— encourage charitable giving and simplify ways for charities to conduct their mission (see S. 1475), S2883 [15MY] (see H.R. 3259), H4694 [13JN]

——— ensure tax-exempt cooperative organizations do not lose their tax-exempt status when they use certain Federal funds to provide critical services to their members (see S. 1032), S2269 [4AP]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 1121), S2386 [10AP]

——— facilitate program-related investments by private foundations (see S. 2756), S6333 [31OC]

——— include publication of written news articles as a tax-exempt purpose for organizations (see H.R. 3126), H4342 [5JN]

——— 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. 703), H997 [22JA]

——— modify definition of income for purposes of determining the tax-exempt status of certain mutual or cooperative telephone or electric companies (see H.R. 2147), H3215 [9AP]

——— modify rate for excise tax on investment income of private foundations (see H.R. 4953), H8717 [31OC]

——— provide for deductibility of charitable contributions to veterans’ service organizations that do not have wartime service membership requirements (see H.R. 1715), H2715 [13MR]

——— 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. 177), H207 [3JA]

——— repeal rule on unrelated business taxable income for nonprofits, equalize charitable mileage rate for volunteer drivers, and extend employer credit for paid family and medical leave to tax-exempt employers (see H.R. 3323), H4770 [18JN]

——— require return information from tax-exempt organizations be made available in a searchable format and provide disclosure of the identity of contributors to certain tax-exempt organizations (see S. 735), S1762 [11MR]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 276), S769 [30JA] (see H.R. 918), H1335 [30JA]

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. 2323), H3270 [15AP]

World Food Day: designate (see S. Res. 365), S5896 [17OC] (see H. Res. 632), H8198 [16OC]

Remarks in House

IRS: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations, H2534, H2535 [7MR]

Remarks in Senate

Charities: apply cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services to mothers and children (S. 2913), S6720 [20NO]

Freedom of religion: express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations (S.J. Res. 58), S5849, S5852 [16OC], S5857 [17OC]

Taxation: encourage charitable giving and simplify ways for charities to conduct their mission (S. 1475), S5029 [24JY]

World Food Day: designate (S. Res. 365), S5905 [17OC]

Texts of

S. 1475, Charities Helping Americans Regularly Throughout the Year Act, S288 [15MY]

S. Con. Res. 9, recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities, S2057 [27MR]

S. Res. 365, World Food Day, S5903 [17OC]

S.J. Res. 58, express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations, S5850 [16OC]