I 
113TH CONGRESS 
1ST SESSION H. R. 2924 
To amend the Internal Revenue Code of 1986 to require that the Secretary 
of the Treasury follow certain procedures relating to status applications 
of 501(c)(4) organizations. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 1, 2013 
Mr. MARCHANT 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 
that the Secretary of the Treasury follow certain proce-
dures relating to status applications of 501(c)(4) organi-
zations. 
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 ‘‘Strict Standards and 
Accountability Act’’. 
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SEC. 2. CERTAIN PROCEDURES RELATING TO STATUS AP-
PLICATIONS OF 501(c)(4) ORGANIZATIONS. 
(a) IN GENERAL.—Part I of subchapter F of chapter 
1 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following: 
‘‘SEC. 506. PROCEDURES RELATING TO APPLICATIONS OF 
501(c)(4) ORGANIZATIONS. 
‘‘(a) INITIAL NOTICE.—The Secretary shall acknowl-
edge in writing the receipt of an application to be treated 
as an organization described in section 501(c)(4) and ex-
empt from tax under section 501(a) not later than 28 days 
after receipt of such application. 
‘‘(b) 6 MONTHS.—In the case that the Secretary has 
not approved or denied such application after 6 months 
after the date of the acknowledgment specified in para-
graph (1) the Secretary shall— 
‘‘(1)(A) inform the applicant in writing as to 
the status of its application, 
‘‘(B) enumerate reasons specific to the applica-
tion for its delay, and 
‘‘(C) provide an approximate expectation of 
when a final decision may be made, and 
‘‘(2) consider such application under fast track 
procedures which the Secretary shall provide by reg-
ulation or other guidance. 
‘‘(c) 1-YEAR.— 
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‘‘(1) IN GENERAL.—In the case that the Sec-
retary has not approved or denied such application 
after 365 days after the date of the acknowledgment 
specified in paragraph (1), the Secretary shall— 
‘‘(A) inform the applicant in writing as to 
the status of its application, and 
‘‘(B) enumerate reasons specific to the ap-
plication for its delay. 
‘‘(2) NOTICE TO CONGRESS.—If the Secretary 
cannot make a decision before two months after 365 
days from the date of the initial acknowledgment 
under subsection (a), the Secretary shall report dur-
ing that time to the Chairpersons of the Committee 
on Ways and Means Committee and Senate Finance 
Committee on the extenuating circumstances of each 
such case that prevents timely determination thereof 
and provide the numerical amount of 501(c)(4) ap-
plications pending for over 365 days.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter F of chapter 1 of such Code is 
amended by adding at the end the following new item: 
‘‘Sec. 506. Procedures relating to applications of 501(c)(4) organizations.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to applications submitted after the 
date of the enactment of this Act. 
Æ 
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