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

Bills and resolutions

Dept. of the Treasury: impose restrictions on investment in Chinese companies by tax-exempt entities (see S. 2750), S4270 [7SE] (see H.R. 5109), H4157 [1AU]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see S. Con. Res. 8), S934 [23MR] (see H. Con. Res. 28), H1409 [23MR]

FTC: give oversight authority over certain non-profit hospitals (see H.R. 2856), H1947 [25AP]

IRS: codify Trump administration rule eliminating disclosure requirements for certain tax-exempt organizations that engage in political activity (see S. 1105), S1089 [30MR] (see H.R. 4622), H3574 [13JY]

——— establish special rules relating to which professional sports leagues qualify to be exempt from taxation (see H.R. 6774), H6941 [13DE]

——— prohibit from collecting or requiring submission of information on identification of any donor to tax-exempt organizations (see H.R. 4471), H3170 [6JY]

——— reform (see S. 1101), S1089 [30MR]

——— repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 142), H103 [9JA]

Medicare: allow qualified tax-exempt organizations to claim employee retention credit for employers affected by qualified disasters against Medicare hospital insurance taxes (see S. 3552), S5997 [14DE]

Taxation: establish new community benefit standards for tax-exempt hospital organizations (see H.R. 2859), H1947 [25AP]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 578), H428 [26JA]

——— impose asset test on professional sports leagues qualifying for tax-exempt status (see S. 2519), S3619 [26JY]

——— prohibit 501(c)(3) organizations from providing direct funding to official election organizations (see H.R. 1725), H1327 [22MR] (see H.R. 4501), H3171 [6JY]

——— prohibit tax-exempt status for professional sports leagues (see H.R. 3908), H2778 [7JN]

——— provide for deductibility of charitable contributions to veterans’ service organizations that do not have wartime service membership requirements (see S. 677), S669 [7MR] (see H.R. 1432), H1149 [7MR]

——— require return information from tax-exempt organizations be made available in searchable format and provide disclosure of identity of contributors to certain tax-exempt organizations (see S. 17), S54 [23JA]

World Food Day: designate (see S. Res. 397), S4948 [4OC] (see H. Res. 783), H5008 [12OC]

Remarks in Senate

IRS: reform (S. 1101), S1239 [19AP]

——— reform (S. 1101), unanimous-consent request, S1239 [19AP]

World Food Day: designate (S. Res. 397), S5152 [24OC]

Texts of

S. Con. Res. 8, recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities, S939 [23MR]

S. Res. 397, World Food Day, S4954 [4OC]