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

Bills and resolutions

Dept. of Defense: allow military departments to provide limited support to service academy supporting foundations (see H.R. 8346), H6334 [13JY] (see H.R. 9531), H9851 [14DE]

Dept. of the Treasury: impose restrictions on investment in Chinese companies by tax-exempt entities (see S. 5178), S6941 [1DE] (see H.R. 9385), H8708 [1DE]

FTC: give oversight authority over certain non-profit hospitals (see H.R. 8129), H5645 [16JN]

IRS: make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (see H.R. 8694), H7557 [9AU]

——— reform (see S. 4046), S2091 [7AP] (see H.R. 7485), H4433 [7AP]

Political ethics: require disclosure of foreign contributions to political campaigns and committees and charitable organizations and prohibit certain individuals from acting as agents of foreign principals (see H.R. 8106), H5644 [16JN]

Russia: treat certain organizations receiving funding from Russian foreign principals as agents of foreign principal (see H.R. 7264), H3970 [29MR]

Taxation: eliminate tax exemption of International Olympic Committee and similar organizations (see S. 3577), S523 [3FE] (see H.R. 6433), H252 [19JA]

——— establish new community benefit standards for tax-exempt hospital organizations (see H.R. 9080), H8316 [29SE]

——— establish timeline for donations to working charities from donor advised funds (see H.R. 6595), H947 [3FE]

——— provide for public reporting of certain contributions received by charitable organizations from foreign governments and foreign political parties (see H.R. 7124), H3826 [17MR]

Remarks in House

IRS: make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (H.R. 8694), E832 [9AU]

Remarks in Senate

IRS: protect tax-exempt status of faith-based organizations relative to practices aligning with their religious and moral beliefs, S6835–S6837, S6843 [29NO]

——— reform (S. 4046), S2607, S2608 [19MY]

——— reform (S. 4046), unanimous-consent request, S2608 [19MY]