IB 

Union Calendar No. 261 

113TH CONGRESS 

2D SESSION H. R. 3865 

[Report No. 113–353] 

To prohibit the Internal Revenue Service from modifying the standard for 

determining whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal 

Revenue Code of 1986. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2014 

Mr. CAMP introduced the following bill; which was referred to the Committee 

on Ways and Means 

FEBRUARY 18, 2014 

Additional sponsors: Mrs. MILLER of Michigan, Mr. BRADY of Texas, Mr. 

KELLY of Pennsylvania, Mr. BOUSTANY, Mr. GRAVES of Missouri, Mr. 

GRIFFIN of Arkansas, Ms. JENKINS, Mr. SAM JOHNSON of Texas, Mr. 

REED, Mrs. BLACKBURN, Mrs. BLACK, Mr. PAULSEN, Mr. TIBERI, Mr. 

HARPER, Mr. YOUNG of Indiana, Mr. RENACCI, Mr. ROSKAM, Mr. SMITH

of Nebraska, Mr. NUNES, Mr. RYAN of Wisconsin, Mr. REICHERT, Mr. 

SCHOCK, Mr. DESJARLAIS, Mr. WEBER of Texas, Mr. GOODLATTE, Mr. 

CARTER, Mr. OLSON, Mr. PRICE of Georgia, Mr. SCALISE, Mr. 

NUNNELEE, Mr. STIVERS, Mr. HUELSKAMP, Mr. BARTON, Mr. FORBES, 

Mr. MULVANEY, Mrs. HARTZLER, Mr. HURT, Mr. WALBERG, Mr. COLLINS of New York, Mr. ROKITA, Mr. CULBERSON, Mrs. BACHMANN, Mrs. 

LUMMIS, Mr. SMITH of Missouri, Mr. HUIZENGA of Michigan, Mr. GERLACH, Mr. NUGENT, Mr. MARCHANT, Mr. HALL, Mr. MCCLINTOCK, Mr. 

GOHMERT, Mr. BUCHANAN, Mr. FRANKS of Arizona, Mr. BENISHEK, 

Mrs. NOEM, Mr. WILSON of South Carolina, Mr. SESSIONS, Mr. CRAMER, 

Mr. GINGREY of Georgia, Ms. FOXX, Mr. KLINE, Mr. PERRY, Mr. POE

of Texas, Mr. SMITH of Texas, Mr. GRIFFITH of Virginia, and Mr. 

YODER


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•HR 3865 RH

FEBRUARY 18, 2014 

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] 

A BILL 

To prohibit the Internal Revenue Service from modifying 

the standard for determining whether an organization 

is operated exclusively for the promotion of social welfare 

for purposes of section 501(c)(4) of the Internal Revenue 

Code of 1986. 


EMCDONALD on DSK67QTVN1PROD with BILLS
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•HR 3865 RH

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 ‘‘Stop Targeting of Po5 litical Beliefs by the IRS Act of 2014’’. 

6 SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF 

7 WHETHER AN ORGANIZATION IS OPERATED 

8 EXCLUSIVELY FOR THE PROMOTION OF SO9 CIAL WELFARE. 

10 (a) IN GENERAL.—The standard and definitions as 

11 in effect on January 1, 2010, which are used to determine 

12 whether an organization is operated exclusively for the 

13 promotion of social welfare for purposes of section 

14 501(c)(4) of the Internal Revenue Code of 1986 shall 

15 apply for purposes of determining the status of organiza16 tions under section 501(c)(4) of the Internal Revenue 

17 Code of 1986 after the date of the enactment of this Act. 

18 (b) PROHIBITION ON MODIFICATION OF STAND19 ARD.—The Secretary of the Treasury may not issue, re20 vise, or finalize any regulation (including the proposed 

21 regulations published at 78 Fed. Reg. 71535 (November 

22 29, 2013)), revenue ruling, or other guidance not limited 

23 to a particular taxpayer relating to the standard and defi24 nitions specified in subsection (a). 


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•HR 3865 RH

1 (c) APPLICATION TO ORGANIZATIONS.—Except as 

2 provided in subsection (d), this section shall apply with 

3 respect to any organization claiming tax exempt status 

4 under section 501(c)(4) of the Internal Revenue Code of 

5 1986 which was created on, before, or after the date of 

6 the enactment of this Act. 

7 (d) SUNSET.—This section shall not apply after the 

8 one-year period beginning on the date of the enactment 

9 of this Act. 

10 SECTION 1. SHORT TITLE. 

11 This Act may be cited as the ‘‘Stop Targeting of Polit12 ical Beliefs by the IRS Act of 2014’’. 

13 SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF 

14 WHETHER AN ORGANIZATION IS OPERATED 

15 EXCLUSIVELY FOR THE PROMOTION OF SO16 CIAL WELFARE. 

17 (a) IN GENERAL.—The standard and definitions as in 

18 effect on January 1, 2010, which are used to determine 

19 whether an organization is operated exclusively for the pro20 motion of social welfare for purposes of section 501(c)(4) 

21 of the Internal Revenue Code of 1986 shall apply for pur22 poses of determining the status of organizations under sec23 tion 501(c)(4) of the Internal Revenue Code of 1986 after 

24 the date of the enactment of this Act. 


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•HR 3865 RH

1 (b) PROHIBITION ON MODIFICATION OF STANDARD.— 

2 The Secretary of the Treasury may not (nor may any dele3 gate of such Secretary) issue, revise, or finalize any regula4 tion (including the proposed regulations published at 78 

5 Fed. Reg. 71535 (November 29, 2013)), revenue ruling, or 

6 other guidance not limited to a particular taxpayer relating 

7 to the standard and definitions specified in subsection (a). 

8 (c) APPLICATION TO ORGANIZATIONS.—Except as pro9 vided in subsection (d), this section shall apply with respect 

10 to any organization claiming tax exempt status under sec11 tion 501(c)(4) of the Internal Revenue Code of 1986 which 

12 was created on, before, or after the date of the enactment 

13 of this Act. 

14 (d) SUNSET.—This section shall not apply after the 

15 one-year period beginning on the date of the enactment of 

16 this Act. 


EMCDONALD on DSK67QTVN1PROD with BILLS
Union Calendar No. 261 

113TH CONGRESS 

2D SESSION H. R. 3865 

[Report No. 113–353] 

A BILL 

To prohibit the Internal Revenue Service from 

1986. tion 501(c)(4) of the Internal Revenue Code of promotion of social welfare for purposes of secan organization is operated exclusively for the modifying the standard for determining whether 

FEBRUARY 18, 2014 

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


EMCDONALD on DSK67QTVN1PROD with BILLS