I 
115TH CONGRESS 
2D SESSION 
H. R. 4916 
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. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2018 
Mr. ROSKAM (for himself and Mrs. BLACK) 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 prohibit 
the Secretary of the Treasury from requiring that the 
identity of contributors to 501(c) organizations be in-
cluded in annual returns. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Preventing IRS Abuse 
and Protecting Free Speech Act’’. 
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SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF 
CONTRIBUTORS TO 501(c) ORGANIZATIONS BE 
INCLUDED IN ANNUAL RETURNS. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following: 
‘‘(n) IDENTIFYING INFORMATION OF DONORS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the Secretary may not require the name, ad-
dress, or other identifying information of any con-
tributor to any organization described in section 
501(c) of any amount of any contribution, grant, be-
quest, devise, or gift of money or property. 
‘‘(2) EXCEPTIONS.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply— 
‘‘(i) to any disclosure required by sub-
section (a)(2), and 
‘‘(ii) with respect to any contribution, 
grant, bequest, devise, or gift of money or 
property made by an officer or director of 
the organization (or an individual having 
powers or responsibilities similar to those 
of officers or directors) or any covered em-
ployee. 
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‘‘(B) COVERED EMPLOYEE.—For purposes 
of this paragraph, the term ‘covered employee’ 
means any employee (including any former em-
ployee) of the organization if the employee is 
one of the five highest compensated employees 
of the organization for the taxable year. 
‘‘(C) COMPENSATION FROM RELATED OR-
GANIZATIONS.— 
‘‘(i) IN GENERAL.—Compensation of a 
covered employee by the organization shall 
include any compensation paid with respect 
to employment of such employee by any re-
lated person or governmental entity. 
‘‘(ii) RELATED
ORGANIZATIONS.—A 
person or governmental entity shall be 
treated as related to the organization if 
such person or governmental entity— 
‘‘(I) controls, or is controlled by, 
the organization, 
‘‘(II) is controlled by one or more 
persons that control the organization, 
‘‘(III) is a supported organization 
(as defined in section 509(f)(3)) dur-
ing the taxable year with respect to 
the organization, 
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‘‘(IV) is a supporting organiza-
tion described in section 509(a)(3) 
during the taxable year with respect 
to the organization, or 
‘‘(V) in the case of an organiza-
tion that is a voluntary employees’ 
beneficiary association described in 
section 501(c)(9), establishes, main-
tains, or makes contributions to such 
voluntary employees’ beneficiary asso-
ciation.’’. 
(b) CONFORMING AMENDMENT.—Section 6033(b)(5) 
of such Code is amended— 
(1) by striking ‘‘all’’; and 
(2) by adding at the end the following: ‘‘to the 
extent not prohibited by subsection (n),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns required to be filed for 
taxable years ending after the date of the enactment of 
this Act. 
Æ 
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