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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3865 Reported in House (RH)]

                                                 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

                           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.

 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Stop Targeting of Political 
Beliefs by the IRS Act of 2014''.</DELETED>

<DELETED>SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF WHETHER AN 
              ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE PROMOTION OF 
              SOCIAL WELFARE.</DELETED>

<DELETED>    (a) In General.--The standard and definitions as in effect 
on January 1, 2010, which are used to determine 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 
shall apply for purposes of determining the status of organizations 
under section 501(c)(4) of the Internal Revenue Code of 1986 after the 
date of the enactment of this Act.</DELETED>
<DELETED>    (b) Prohibition on Modification of Standard.--The 
Secretary of the Treasury may not issue, revise, or finalize any 
regulation (including the proposed regulations published at 78 Fed. 
Reg. 71535 (November 29, 2013)), revenue ruling, or other guidance not 
limited to a particular taxpayer relating to the standard and 
definitions specified in subsection (a).</DELETED>
<DELETED>    (c) Application to Organizations.--Except as provided in 
subsection (d), this section shall apply with respect to any 
organization claiming tax exempt status under section 501(c)(4) of the 
Internal Revenue Code of 1986 which was created on, before, or after 
the date of the enactment of this Act.</DELETED>
<DELETED>    (d) Sunset.--This section shall not apply after the one-
year period beginning on the date of the enactment of this 
Act.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Targeting of Political Beliefs 
by the IRS Act of 2014''.

SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF WHETHER AN 
              ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE PROMOTION OF 
              SOCIAL WELFARE.

    (a) In General.--The standard and definitions as in effect on 
January 1, 2010, which are used to determine 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 shall apply 
for purposes of determining the status of organizations under section 
501(c)(4) of the Internal Revenue Code of 1986 after the date of the 
enactment of this Act.
    (b) Prohibition on Modification of Standard.--The Secretary of the 
Treasury may not (nor may any delegate of such Secretary) issue, 
revise, or finalize any regulation (including the proposed regulations 
published at 78 Fed. Reg. 71535 (November 29, 2013)), revenue ruling, 
or other guidance not limited to a particular taxpayer relating to the 
standard and definitions specified in subsection (a).
    (c) Application to Organizations.--Except as provided in subsection 
(d), this section shall apply with respect to any organization claiming 
tax exempt status under section 501(c)(4) of the Internal Revenue Code 
of 1986 which was created on, before, or after the date of the 
enactment of this Act.
    (d) Sunset.--This section shall not apply after the one-year period 
beginning on the date of the enactment of this Act.
                                                 Union Calendar No. 261

113th CONGRESS

  2d Session

                               H. R. 3865

                          [Report No. 113-353]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                           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
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