I 

115TH CONGRESS 

2D SESSION H. R. 5443 

To amend the Internal Revenue Code of 1986 to require electronic filing 

of the annual returns of exempt organizations and provide for making 

such returns available for public inspection. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 10, 2018 

Mr. KELLY of Pennsylvania (for himself and Mrs. MURPHY of Florida) 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 require 

electronic filing of the annual returns of exempt organizations and provide for making such returns available 

for public inspection. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. MANDATORY ELECTRONIC FILING FOR AN4 NUAL RETURNS OF EXEMPT ORGANIZATIONS. 

5 (a) IN GENERAL.—Section 6033 of the Internal Rev6 enue Code of 1986 is amended by redesignating subsection 

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

8 the following new subsection: 


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1 ‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga2 nization required to file a return under this section shall 

3 file such return in electronic form.’’. 

4 (b) INSPECTION OF ELECTRONICALLY FILED AN5 NUAL RETURNS.—Section 6104(b) of such Code is 

6 amended by adding at the end the following: ‘‘Any annual 

7 return required to be filed electronically under section 

8 6033(n) shall be made available by the Secretary to the 

9 public in machine readable format.’’. 

10 (c) EFFECTIVE DATE.— 

11 (1) IN GENERAL.—Except as provided in para12 graph (2), the amendments made by this subsection 

13 shall apply to returns filed for taxable years begin14 ning after the date of the enactment of this Act. 

15 (2) TRANSITIONAL RELIEF.— 

16 (A) SMALL ORGANIZATIONS.— 

17 (i) IN GENERAL.—In the case of any 

18 small organizations, or any other organiza19 tions for which the Secretary of the Treas20 ury or the Secretary’s delegate (hereafter 

21 referred to in this paragraph as the ‘‘Sec22 retary’’) determines the application of the 

23 amendments made by subsection (a) would 

24 cause undue burden without a delay, the 

25 Secretary may delay the application of 


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1 such amendments, but not later than tax2 able years beginning 2 years after the date 

3 of the enactment of this Act. 

4 (ii) SMALL ORGANIZATION.—For pur5 poses of clause (i), the term ‘‘small organi6 zation’’ means any organization— 

7 (I) the gross receipts of which for 

8 the taxable year are less than 

9 $200,000, and 

10 (II) the aggregate gross assets of 

11 which at the end of the taxable year 

12 are less than $500,000. 

13 (B) ORGANIZATIONS FILING FORM 990– 

14 T.—In the case of any organization described 

15 in section 511(a)(2) of the Internal Revenue 

16 Code of 1986 which is subject to the tax im17 posed by section 511(a)(1) of such Code on its 

18 unrelated business taxable income, or any orga19 nization required to file a return under section 

20 6033 of such Code and include information 

21 under subsection (e) thereof, the Secretary may 

22 delay the application of the amendments made 

23 by this section, but not later than taxable years 


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1 beginning 2 years after the date of the enact2 ment of this Act. 

Æ 


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