I 

114TH CONGRESS 

2D SESSION H. R. 4990 

To improve transparency in charity regulation. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 18, 2016 

Ms. TITUS introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on the Judiciary, 

for a period to be subsequently determined by the Speaker, in each case 

for consideration of such provisions as fall within the jurisdiction of the 

committee concerned 

A BILL 

To improve transparency in charity regulation. 

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 ‘‘Strengthening Char5 ities Through Transparency Act of 2016’’. 

6 SEC. 2. MANDATORY ELECTRONIC FILING FOR ANNUAL RE7 TURNS OF EXEMPT ORGANIZATIONS. 

8 (a) IN GENERAL.—Section 6033 of the Internal Rev9 enue Code of 1986 is amended by redesignating subsection 


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1 (n) as subsection (o) and by inserting after subsection (m) 

2 the following new subsection: 

3 ‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga4 nization required to file a return under this section shall 

5 file such return in electronic form.’’. 

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

7 this section shall apply to taxable years beginning after 

8 the date of the enactment of this Act. 

9 SEC. 3. INSPECTION OF ELECTRONICALLY FILED ANNUAL 

10 RETURNS OF EXEMPT ORGANIZATIONS. 

11 (a) IN GENERAL.—Section 6104(b) of the Internal 

12 Revenue Code of 1986 is amended by adding at the end 

13 the following: ‘‘Any annual return required to be filed elec14 tronically under section 6033(n) shall be made available 

15 by the Secretary to the public in machine readable format 

16 as soon as practicable.’’. 

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

18 this section shall apply to returns filed for taxable years 

19 beginning after the date of the enactment of this Act. 

20 SEC. 4. ESTABLISHMENT OF DATABASE LISTING CHARITIES 

21 AND CHARITY MANAGEMENT OFFICIALS CON22 VICTED OF FRAUD. 

23 (a) IN GENERAL.—Upon request by the Attorney 

24 General, a State shall make available information regard25 ing a charity or a charity management official that has 


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1 been convicted of a fraud, theft, or a financial offense. Be2 ginning not later than 1 year after the date of enactment 

3 of this Act, the Attorney General shall establish a data4 base that lists each such charity or charity management 

5 official. Information received under this subsection shall 

6 be made available to State Attorneys General for regu7 latory and law enforcement purposes. 

8 (b) DEFINITIONS.—In this section: 

9 (1) The terms ‘‘charity’’, ‘‘charity management 

10 official’’, ‘‘information’’, and ‘‘financial offenses’’ 

11 have such meanings as the Attorney General shall by 

12 rule establish. 

13 (2) The term ‘‘State’’ means any of the several 

14 States, the District of Columbia, the Commonwealth 

15 of Puerto Rico, the Commonwealth of the Northern 

16 Mariana Islands, Guam, the Virgin Islands, Amer17 ican Samoa, and any other territory or possession of 

18 the United States. 

Æ 


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