IB 
Union Calendar No. 475 
114TH CONGRESS 
2D SESSION 
H. R. 5053 
[Report No. 114–612] 
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 
APRIL 26, 2016 
Mr. ROSKAM introduced the following bill; which was referred to the 
Committee on Ways and Means 
JUNE 9, 2016 
Additional sponsors: Mr. COOK, Mr. HARRIS, Mr. POMPEO, Mr. RIBBLE, Mr. 
HUELSKAMP, Mr. GOSAR, Mr. GRAVES of Georgia, Mrs. WAGNER, Mrs. 
BLACK, Mr. GROTHMAN, Mr. HENSARLING, Mr. BARLETTA, Mr. 
CHAFFETZ, Mr. TIPTON, Mr. MARCHANT, Mr. BOUSTANY, Mr. RICE of 
South Carolina, Mr. TOM PRICE of Georgia, Mrs. NOEM, Mr. REED, Mr. 
LOUDERMILK, Mr. JODY B. HICE of Georgia, Mr. NEWHOUSE, Mr. ISSA, 
and Mr. DUNCAN of South Carolina 
JUNE 9, 2016 
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] 
[For text of introduced bill, see copy of bill as introduced on April 26, 2016] 
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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. 
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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’’. 
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, address, 
or other identifying information of any contributor to 
any organization described in section 501(c) of any 
amount of any contribution, grant, bequest, 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 
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‘‘(ii) with respect to any a contribu-
tion, grant, bequest, devise, or gift of money 
or property made by an officer or director 
of the organization (or an individual hav-
ing powers or responsibilities similar to 
those of officers or directors) or any covered 
employee. 
‘‘(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 5 highest compensated employees of the or-
ganization for the taxable year. 
‘‘(C) COMPENSATION FROM RELATED ORGA-
NIZATIONS.— 
‘‘(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— 
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‘‘(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)) during 
the taxable year with respect to the or-
ganization, 
‘‘(IV) is a supporting organiza-
tion described in section 509(a)(3) dur-
ing 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),’’. 
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(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. 
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Union Calendar No. 475 
114TH CONGRESS 
2D SESSION 
H. R. 5053 
[Report No. 114–612] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
prohibit the Secretary of the Treasury from re-
quiring that the identity of contributors to 501(c) 
organizations be included in annual returns. 
JUNE 9, 2016 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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