Stop Targeting of Political Beliefs by the IRS Act of 2014

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) 1. Short title This Act may be cited as the Stop Targeting of Political Beliefs by the IRS Act of 2014 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) (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). (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. 1. Short title This Act may be cited as the Stop Targeting of Political Beliefs by the IRS Act of 2014 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) (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. 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

Summary: Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not limited to a particular taxpayer relating to such standards and definitions. Makes this Act applicable to organizations claiming tax-exempt status as a social welfare organization that were created on, before, or after the enactment of this Act. Terminates this Act one year after its enactment.