[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5053 Reported in House (RH)]
<DOC>
Union Calendar No. 475
114th CONGRESS
2d Session
H. R. 5053
[Report No. 114-612]
To amend the Internal Revenue Code of 1986 to prohibit the Secretary of
the Treasury from requiring that the identity of contributors to 501(c)
organizations be included in annual returns.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 26, 2016
Mr. Roskam introduced the following bill; which was referred to the
Committee on Ways and Means
June 9, 2016
Additional sponsors: Mr. Cook, Mr. Harris, Mr. Pompeo, Mr. Ribble, Mr.
Huelskamp, Mr. Gosar, Mr. Graves of Georgia, Mrs. Wagner, Mrs. Black,
Mr. Grothman, Mr. Hensarling, Mr. Barletta, Mr. Chaffetz, Mr. Tipton,
Mr. Marchant, Mr. Boustany, Mr. Rice of South Carolina, Mr. Tom Price
of Georgia, Mrs. Noem, Mr. Reed, Mr. Loudermilk, Mr. Jody B. Hice of
Georgia, Mr. Newhouse, Mr. Issa, and Mr. Duncan of South Carolina
June 9, 2016
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on April
26, 2016]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prohibit the Secretary of
the Treasury from requiring that the identity of contributors to 501(c)
organizations be included in annual returns.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Preventing IRS Abuse and Protecting
Free Speech Act''.
SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF CONTRIBUTORS TO
501(C) ORGANIZATIONS BE INCLUDED IN ANNUAL RETURNS.
(a) In General.--Section 6033 of the Internal Revenue Code of 1986
is amended by redesignating subsection (n) as subsection (o) and by
inserting after subsection (m) the following:
``(n) Identifying Information of Donors.--
``(1) In general.--For purposes of subsection (a), the
Secretary may not require the name, address, or other
identifying information of any contributor to any organization
described in section 501(c) of any amount of any contribution,
grant, bequest, devise, or gift of money or property.
``(2) Exceptions.--
``(A) In general.--Paragraph (1) shall not apply--
``(i) to any disclosure required by
subsection (a)(2), and
``(ii) with respect to any a contribution,
grant, bequest, devise, or gift of money or
property made by an officer or director of the
organization (or an individual having powers or
responsibilities similar to those of officers
or directors) or any covered employee.
``(B) Covered employee.--For purposes of this
paragraph, the term `covered employee' means any
employee (including any former employee) of the
organization if the employee is one of the 5 highest
compensated employees of the organization for the
taxable year.
``(C) Compensation from related organizations.--
``(i) In general.--Compensation of a
covered employee by the organization shall
include any compensation paid with respect to
employment of such employee by any related
person or governmental entity.
``(ii) Related organizations.--A person or
governmental entity shall be treated as related
to the organization if such person or
governmental entity--
``(I) controls, or is controlled
by, the organization,
``(II) is controlled by one or more
persons that control the organization,
``(III) is a supported organization
(as defined in section 509(f)(3))
during the taxable year with respect to
the organization,
``(IV) is a supporting organization
described in section 509(a)(3) during
the taxable year with respect to the
organization, or
``(V) in the case of an
organization that is a voluntary
employees' beneficiary association
described in section 501(c)(9),
establishes, maintains, or makes
contributions to such voluntary
employees' beneficiary association.''.
(b) Conforming Amendment.--Section 6033(b)(5) of such Code is
amended--
(1) by striking ``all'', and
(2) by adding at the end the following: ``to the extent not
prohibited by subsection (n),''.
(c) Effective Date.--The amendments made by this section shall
apply to returns required to be filed for taxable years ending after
the date of the enactment of this Act.
Union Calendar No. 475
114th CONGRESS
2d Session
H. R. 5053
[Report No. 114-612]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prohibit the Secretary of
the Treasury from requiring that the identity of contributors to 501(c)
organizations be included in annual returns.
_______________________________________________________________________
June 9, 2016
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed