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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] 

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•HR 5053 RH

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. 

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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’’. 

6 SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF 

7 CONTRIBUTORS TO 501(C) ORGANIZATIONS 

8 BE INCLUDED IN ANNUAL RETURNS. 

9 (a) IN GENERAL.—Section 6033 of the Internal Rev10 enue Code of 1986 is amended by redesignating subsection 

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

12 the following: 

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

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

15 (a), the Secretary may not require the name, address, 

16 or other identifying information of any contributor to 

17 any organization described in section 501(c) of any 

18 amount of any contribution, grant, bequest, devise, or 

19 gift of money or property. 

20 ‘‘(2) EXCEPTIONS.— 

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

22 not apply— 

23 ‘‘(i) to any disclosure required by sub24 section (a)(2), and 

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1 ‘‘(ii) with respect to any a contribu2 tion, grant, bequest, devise, or gift of money 

3 or property made by an officer or director 

4 of the organization (or an individual hav5 ing powers or responsibilities similar to 

6 those of officers or directors) or any covered 

7 employee. 

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

9 of this paragraph, the term ‘covered employee’ 

10 means any employee (including any former em11 ployee) of the organization if the employee is one 

12 of the 5 highest compensated employees of the or13 ganization for the taxable year. 

14 ‘‘(C) COMPENSATION FROM RELATED ORGA15 NIZATIONS.— 

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

17 covered employee by the organization shall 

18 include any compensation paid with respect 

19 to employment of such employee by any re20 lated person or governmental entity. 

21 ‘‘(ii) RELATED ORGANIZATIONS.—A 

22 person or governmental entity shall be 

23 treated as related to the organization if such 

24 person or governmental entity— 

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

2 the organization, 

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

4 persons that control the organization, 

5 ‘‘(III) is a supported organization 

6 (as defined in section 509(f)(3)) during 

7 the taxable year with respect to the or8 ganization, 

9 ‘‘(IV) is a supporting organiza10 tion described in section 509(a)(3) dur11 ing the taxable year with respect to the 

12 organization, or 

13 ‘‘(V) in the case of an organiza14 tion that is a voluntary employees’ 

15 beneficiary association described in 

16 section 501(c)(9), establishes, main17 tains, or makes contributions to such 

18 voluntary employees’ beneficiary asso19 ciation.’’. 

20 (b) CONFORMING AMENDMENT.—Section 6033(b)(5) of 

21 such Code is amended— 

22 (1) by striking ‘‘all’’, and 

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

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

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

2 section shall apply to returns required to be filed for taxable 

3 years ending after the date of the enactment of this Act. 

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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 

organizations be included in annual returns. quiring that the identity of contributors to 501(c) prohibit the Secretary of the Treasury from reJUNE 9, 2016 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 

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