I 

114TH CONGRESS 

2D SESSION H. R. 5053 

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 

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. 

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 ‘‘Preventing IRS Abuse 

5 and Protecting Free Speech Act’’. 


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1 SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF 

2 CONTRIBUTORS TO 501(c) ORGANIZATIONS BE 

3 INCLUDED IN ANNUAL RETURNS. 

4 (a) IN GENERAL.—Section 6033 of the Internal Rev5 enue Code of 1986 is amended by redesignating subsection 

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

7 the following: 

8 ‘‘(n) IDENTIFYING INFORMATION OF DONORS.— 

9 ‘‘(1) IN GENERAL.—For purposes of subsection 

10 (a), the Secretary may not require the name, ad11 dress, or other identifying information of any con12 tributor to any organization described in section 

13 501(c) of any amount of any contribution, grant, be14 quest, devise, or gift of money or property. 

15 ‘‘(2) EXCEPTIONS.— 

16 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

17 not apply— 

18 ‘‘(i) to any disclosure required by sub19 section (a)(2), and 

20 ‘‘(ii) with respect to any a contribu21 tion, grant, bequest, devise, or gift of 

22 money or property made by an officer or 

23 director of the organization (or an indi24 vidual having powers or responsibilities 

25 similar to those of officers or directors) or 

26 any covered employee. 


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1 ‘‘(B) COVERED EMPLOYEE.—For purposes 

2 of this paragraph, the term ‘covered employee’ 

3 means any employee (including any former em4 ployee) of the organization if the employee is 

5 one of the 5 highest compensated employees of 

6 the organization for the taxable year. 

7 ‘‘(C) COMPENSATION FROM RELATED OR8 GANIZATIONS.— 

9 ‘‘(i) IN GENERAL.—Compensation of a 

10 covered employee by the organization shall 

11 include any compensation paid with respect 

12 to employment of such employee by any re13 lated person or governmental entity. 

14 ‘‘(ii) RELATED ORGANIZATIONS.—A 

15 person or governmental entity shall be 

16 treated as related to the organization if 

17 such person or governmental entity— 

18 ‘‘(I) controls, or is controlled by, 

19 the organization, 

20 ‘‘(II) is controlled by one or more 

21 persons that control the organization, 

22 ‘‘(III) is a supported organization 

23 (as defined in section 509(f)(3)) dur24 ing the taxable year with respect to 

25 the organization, 


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1 ‘‘(IV) is a supporting organiza2 tion described in section 509(a)(3) 

3 during the taxable year with respect 

4 to the organization, or 

5 ‘‘(V) in the case of an organiza6 tion that is a voluntary employees’ 

7 beneficiary association described in 

8 section 501(c)(9), establishes, main9 tains, or makes contributions to such 

10 voluntary employees’ beneficiary asso11 ciation.’’. 

12 (b) CONFORMING AMENDMENT.—Section 6033(b)(5) 

13 of such Code is amended— 

14 (1) by striking ‘‘all’’, and 

15 (2) by adding at the end the following: ‘‘to the 

16 extent not prohibited by subsection (n),’’. 

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

18 this subsection shall apply to returns required to be filed 

19 for taxable years ending after the date of the enactment 

20 of this Act. 

Æ 


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