II 

118TH CONGRESS 

1ST SESSION S. 1105 

To amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting requirements of exempt organizations, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 30, 2023 

Mr. BRAUN (for himself, Mr. SCOTT of Florida, Mr. YOUNG, Mr. ROMNEY, 

Mrs. CAPITO, Mr. MORAN, Mr. RISCH, Mr. CRAPO, and Mrs. FISCHER) 

introduced the following bill; which was read twice and referred to the 

Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to codify 

the Trump administration rule on reporting requirements 

of exempt organizations, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Don’t Weaponize the 

5 IRS Act’’. 

6 SEC. 2. ORGANIZATIONS EXEMPT FROM REPORTING. 

7 (a) GROSS RECEIPTS THRESHOLD.—Clause (ii) of 

8 section 6033(a)(3)(A) of the Internal Revenue Code of 


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1 1986 is amended by striking ‘‘$5,000’’ and inserting 

2 ‘‘$50,000’’. 

3 (b) ORGANIZATIONS DESCRIBED.—Subparagraph 

4 (C) of section 6033(a)(3) of the Internal Revenue Code 

5 of 1986 is amended— 

6 (1) by striking ‘‘and’’ at the end of clause (v), 

7 (2) by striking the period at the end of clause 

8 (vi) and inserting a semicolon, and 

9 (3) by adding at the end the following new 

10 clauses: 

11 ‘‘(vii) any other organization described 

12 in section 501(c) (other than a private 

13 foundation or a supporting organization 

14 described in section 509(a)(3)); and 

15 ‘‘(viii) any organization (other than a 

16 private foundation or a supporting organi17 zation described in section 509(a)(3)) 

18 which is not described in section 

19 170(c)(2)(A), or which is created or orga20 nized in a possession of the United States, 

21 which has no significant activity (including 

22 lobbying and political activity and the op23 eration of a trade or business) other than 

24 investment activity in the United States.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years ending after the 

3 date of the enactment of this Act. 

4 SEC. 3. CLARIFICATION OF APPLICATION TO SECTION 527 

5 ORGANIZATIONS. 

6 (a) IN GENERAL.—Paragraph (1) of section 6033(g) 

7 of the Internal Revenue Code of 1986 is amended— 

8 (1) by striking ‘‘This section’’ and inserting 

9 ‘‘Except as otherwise provided by this subsection, 

10 this section’’, and 

11 (2) by striking ‘‘for the taxable year.’’ and in12 serting ‘‘for the taxable year in the same manner as 

13 to an organization exempt from taxation under sec14 tion 501(a).’’. 

15 (b) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years ending after the 

17 date of the enactment of this Act. 

18 SEC. 4. REPORTING OF NAMES AND ADDRESSES OF CON19 TRIBUTORS. 

20 (a) IN GENERAL.—Paragraph (1) of section 6033(a) 

21 of the Internal Revenue Code of 1986 is amended by add22 ing at the end the following: ‘‘Except as provided in sub23 sections (b)(5) and (g)(2)(B), such annual return shall not 

24 be required to include the names and addresses of contrib25 utors to the organization.’’. 


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1 (b) APPLICATION TO SECTION 527 ORGANIZA2 TIONS.—Paragraph (2) of section 6033(g) of the Internal 

3 Revenue Code of 1986 is amended— 

4 (1) by striking ‘‘and’’ at the end of subpara5 graph (A), 

6 (2) by redesignating subparagraph (B) as sub7 paragraph (C), and 

8 (3) by inserting after subparagraph (A) the fol9 lowing new subparagraph: 

10 ‘‘(B) containing the names and addresses 

11 of all substantial contributors, and’’. 

12 (c) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to taxable years ending after the 

14 date of the enactment of this Act. 

Æ 


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