I 
118TH CONGRESS 
1ST SESSION H. R. 4622 
To amend the Internal Revenue Code of 1986 to codify the Trump adminis-
tration rule on reporting requirements of exempt organizations, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2023 
Mr. KELLY of Pennsylvania (for himself and Mr. ARRINGTON) 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 codify 
the Trump administration rule on reporting requirements 
of exempt organizations, and for other purposes. 
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 ‘‘Don’t Weaponize the 
IRS Act’’. 
SEC. 2. ORGANIZATIONS EXEMPT FROM REPORTING. 
(a) 
GROSS
RECEIPTS
THRESHOLD.—Section 
6033(a)(3)(A)(ii) of the Internal Revenue Code of 1986 
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is 
amended 
by 
striking 
‘‘$5,000’’ 
and 
inserting 
‘‘$50,000’’. 
(b) 
ORGANIZATIONS
DESCRIBED.—Section 
6033(a)(3)(C) of such Code is amended— 
(1) by striking ‘‘and’’ at the end of clause (v), 
(2) by striking the period at the end of clause 
(vi) and inserting a semicolon, and 
(3) by adding at the end the following new 
clauses: 
‘‘(vii) any other organization described 
in section 501(c) (other than a private 
foundation or a supporting organization 
described in section 509(a)(3)), and 
‘‘(viii) any organization (other than a 
private foundation or a supporting organi-
zation described in section 509(a)(3)) 
which 
is 
not 
described 
in 
section 
170(c)(2)(A), or which is created or orga-
nized in a possession of the United States, 
which has no significant activity (including 
lobbying and political activity and the op-
eration of a trade or business) other than 
investment activity in the United States.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 3. CLARIFICATION OF APPLICATION TO SECTION 527 
ORGANIZATIONS. 
(a) IN GENERAL.—Section 6033(g)(1) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘This section’’ and inserting 
‘‘Except as otherwise provided by this subsection, 
this section’’, and 
(2) by striking ‘‘for the taxable year.’’ and in-
serting ‘‘for the taxable year in the same manner as 
to an organization exempt from taxation under sec-
tion 501(a).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 4. REPORTING OF NAMES AND ADDRESSES OF CON-
TRIBUTORS. 
(a) IN GENERAL.—Section 6033(a)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘Except as provided in subsections (b)(5) 
and (g)(2)(B), such annual return shall not be required 
to include the names and addresses of contributors to the 
organization.’’. 
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(b) APPLICATION
TO
SECTION
527 ORGANIZA-
TIONS.—Section 6033(g)(2) of such Code is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (A), 
(2) by redesignating subparagraph (B) as sub-
paragraph (C), and 
(3) by inserting after subparagraph (A) the fol-
lowing new subparagraph: 
‘‘(B) containing the names and addresses 
of all substantial contributors, and’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
Æ 
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