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

Bills and resolutions

Charities: allow charitable organizations to make statements on political campaigns if such statements are made in ordinary course of carrying out its tax-exempt purpose (see S. 1205), S1924 [31MR] (see H.R. 2501), H1373 [31MR]

Foreign countries: treat certain organizations receiving funding from principals of countries of concern as agents of foreign principals under Foreign Agents Registration Act (see S. 2305), S4420 [16JY]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see S. Con. Res. 6), S371 [24JA] (see H. Con. Res. 4), H405 [28JA]

FTC: give oversight authority over certain non-profit hospitals (see H.R. 3016), H1623 [24AP]

Higher Education Act: require institution of higher education that is designated as 501(c)(3) organization to be deemed nonprofit institution of higher education (see H.R. 1852), H1007 [5MR]

IRS: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 2498), H1372 [31MR]

National Education Association: impose certain requirements on Federal charter (see H.R. 4658), H3642 [23JY]

National Nonprofit Day: designate (see H. Res. 658), H3699 [15AU]

Nonprofit organizations: provide penalties for certain misconduct by officers and members of board of directors of nonprofit entities (see H.R. 4232), H3032 [27JN]

——— specify that Council on American-Islamic Relations and similar organizations shall not be treated as 501(c)(3) organizations (see H.R. 5890), H4565 [31OC]

Taxation: allow charitable rollovers from individual retirement accounts to donor advised funds (see H.R. 2891), H1599 [10AP]

——— clarify that certain tax exemptions are not treated as Federal financial assistance (see S. 1428), S2561 [10AP] (see H.R. 2896), H1599 [10AP]

——— establish new community benefit standards for tax-exempt hospital organizations (see H.R. 3019), H1624 [24AP]

——— exclude from value of taxable estates bequests to certain exempt organizations (see H.R. 2918), H1607 [14AP]

——— impose penalties relative to civil rights violations by certain tax-exempt educational institutions (see H.R. 2686), H1459 [7AP]

——— impose penalties relative to contributions to political committees from certain tax exempt organizations that receive contributions from foreign nationals (see H.R. 2265), H1188 [21MR]

——— increase number of eligible shareholders of S corporations (see S. 1371), S2520 [9AP] (see H.R. 2777), H1561 [9AP]

——— make credit for small employer pension plan startup costs and retirement auto-enrollment credit available to tax-exempt eligible small employers (see S. 2365), S4505 [21JY] (see H.R. 4548), H3525 [21JY]

——— modify eligibility for 501(c)(3) status for certain organizations knowingly providing financial assistance or other material support to individuals unlawfully present in U.S. (see S. 497), S819 [10FE]

——— prohibit certain foreign nationals from serving on board of directors of tax-exempt organizations (see S. 2849), S6696 [17SE]

——— prohibit certain tax-exempt organizations from providing funding for election administration (see H.R. 4943), H3688 [8AU]

——— provide for public reporting of certain contributions received by charitable organizations from foreign governments and foreign political parties (see H.R. 3966), H2819 [12JN]

——— provide for S corporation reform (see S. 2017), S3315 [10JN]

——— provide rules for determining tax-exempt status of organizations that manufacture and distribute drugs and medical devices to meet public health needs (see S. 3325), S8483 [3DE]

——— require public disclosure of names and partial addresses of contributors to tax exempt organizations that receive Federal funding (see H.R. 2841), H1597 [10AP]

U.N.: restore funding for U.N. Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) (see S. 898), S1604 [6MR] (see H.R. 2411), H1334 [27MR]

World Food Day: designate (see S. Res. 509), S8239 [19NO] (see H. Res. 817), H4541 [17OC]

Remarks in House

Nonprofit organizations: provide penalties for certain misconduct by officers and members of board of directors of nonprofit entities (H.R. 4232), H3850 [4SE]

Trump, President: condemn efforts to revoke tax-exempt status of certain nonprofit organizations that adminstration deems as terrorist-supporting organizations, H2138 [19MY]

Remarks in Senate

U.N.: prohibit funding for U.N. Relief and Works Agency for Palestine Refugees in the Near East (UNRWA), S162 [15JA]

World Food Day: designate (S. Res. 509), S8248 [19NO]

Texts of

S. Con. Res. 6, recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities, S374 [24JA]

S. Res. 509, World Food Day, S8244 [19NO]