IIB 

114TH CONGRESS 

2D SESSION H. R. 5053 

IN THE SENATE OF THE UNITED STATES 

JUNE 15, 2016 

Received; read twice and referred to the Committee on Finance 

AN ACT 

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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Preventing IRS Abuse 

3 and Protecting Free Speech Act’’. 

4 SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF 

5 CONTRIBUTORS TO 501(C) ORGANIZATIONS 

6 BE INCLUDED IN ANNUAL RETURNS. 

7 (a) IN GENERAL.—Section 6033 of the Internal Rev8 enue Code of 1986 is amended by redesignating subsection 

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

10 the following: 

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

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

13 (a), the Secretary may not require the name, ad14 dress, or other identifying information of any con15 tributor to any organization described in section 

16 501(c) of any amount of any contribution, grant, be17 quest, devise, or gift of money or property. 

18 ‘‘(2) EXCEPTIONS.— 

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

20 not apply— 

21 ‘‘(i) to any disclosure required by sub22 section (a)(2), and 

23 ‘‘(ii) with respect to any a contribu24 tion, grant, bequest, devise, or gift of 

25 money or property made by an officer or 

26 director of the organization (or an indiVerDate Sep 11 2014 04:09 Jun 16, 2016 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5053.RFS H5053

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1 vidual having powers or responsibilities 

2 similar to those of officers or directors) or 

3 any covered employee. 

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

5 of this paragraph, the term ‘covered employee’ 

6 means any employee (including any former em7 ployee) of the organization if the employee is 

8 one of the five highest compensated employees 

9 of the organization for the taxable year. 

10 ‘‘(C) COMPENSATION FROM RELATED OR11 GANIZATIONS.— 

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

13 covered employee by the organization shall 

14 include any compensation paid with respect 

15 to employment of such employee by any re16 lated person or governmental entity. 

17 ‘‘(ii) RELATED ORGANIZATIONS.—A 

18 person or governmental entity shall be 

19 treated as related to the organization if 

20 such person or governmental entity— 

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

22 the organization, 

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

24 persons that control the organization, 


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1 ‘‘(III) is a supported organization 

2 (as defined in section 509(f)(3)) dur3 ing the taxable year with respect to 

4 the organization, 

5 ‘‘(IV) is a supporting organiza6 tion described in section 509(a)(3) 

7 during the taxable year with respect 

8 to the organization, or 

9 ‘‘(V) in the case of an organiza10 tion that is a voluntary employees’ 

11 beneficiary association described in 

12 section 501(c)(9), establishes, main13 tains, or makes contributions to such 

14 voluntary employees’ beneficiary asso15 ciation.’’. 

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

17 of such Code is amended— 

18 (1) by striking ‘‘all’’, and 

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

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

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

22 this section shall apply to returns required to be filed for 


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1 taxable years ending after the date of the enactment of 

2 this Act. 

Passed the House of Representatives June 14, 2016. 

Attest: KAREN L. HAAS, 

Clerk. 


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