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

Bills and resolutions

IRS: clarify due process rights in case of action to terminate tax exempt status (see H.R. 10258), H5507 [3SE]

——— modify penalties relating to disclosure of tax return information relating to contributors to certain tax-exempt organizations (see S. 4539), S2305 [14MY]

National Nonprofit Day: designate (see H. Res. 1484), H5244 [17AU]

Southern Poverty Law Center, Inc.: revoke tax-exempt status (see H.R. 9254), H4085 [10JN]

Taxation: allow charitable rollovers from individual retirement accounts to donor advised funds (see S. 3975), S762 [3MR]

——— clarify that certain tax exemptions are not treated as Federal financial assistance (see H.R. 10148), H5252 [24AU]

——— deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries (see H.R. 8166), H2817 [30MR]

——— establish additional reporting requirements for hospital organizations (see H.R. 9504), H4315 [29JN]

——— exclude from gross income charitable distributions from certain employer-sponsored retirement plans (see S. 4511), S2277 [13MY] (see H.R. 8783), H3452 [13MY]

——— exempt qualified religious institutions from excise tax on investment income (see H.R. 9353), H4124 [18JN]

——— impose penalties on political committees that accept foreign contributions (see H.R. 9771), H4631 [18JY]

——— provide for S corporation reform (see H.R. 9840), H5174 [22JY]

——— provide that 501(c)(3) organizations are liable for use of funding provided as fiscal sponsor (see S. 3942), S706 [26FE] (see H.R. 7799), H2419 [4MR]

——— require disclosure by certain tax-exempt organizations of information relating to foreign contributions to such organizations (see H.R. 9772), H4631 [18JY]

——— require reporting by certain charitable organizations relative to fiscal sponsorship arrangements (see S. 5083), S4231 [22JY] (see H.R. 9721), H4622 [16JY]

——— require reporting of information on activities relating to resettlement or relocation of noncitizens into U.S. by certain tax-exempt organizations (see H.R. 8329), H2958 [16AP]

——— revoke tax-exempt status of organizations that provide, or provide funding for, abortion (see H.R. 7286), H1921 [30JA]

Remarks in House

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 (H.R. 2501), H712 [13JA]

Reports filed

Foreign Funding Transparency Act: Committee on Ways and Means (House) (H.R. 9772) (H. Rept. 119–765), H5255 [27AU]

Stopping Foreign Influence in Elections Act: Committee on Ways and Means (House) (H.R. 9771) (H. Rept. 119–768), H5256 [27AU]