I 
115TH CONGRESS 
2D SESSION 
H. R. 5443 
To amend the Internal Revenue Code of 1986 to require electronic filing 
of the annual returns of exempt organizations and provide for making 
such returns available for public inspection. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2018 
Mr. KELLY of Pennsylvania (for himself and Mrs. MURPHY of Florida) intro-
duced 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 
electronic filing of the annual returns of exempt organi-
zations and provide for making such returns available 
for public inspection. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. MANDATORY ELECTRONIC FILING FOR AN-
NUAL RETURNS OF EXEMPT ORGANIZATIONS. 
(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 new subsection: 
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‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga-
nization required to file a return under this section shall 
file such return in electronic form.’’. 
(b) INSPECTION OF ELECTRONICALLY FILED AN-
NUAL
RETURNS.—Section 6104(b) of such Code is 
amended by adding at the end the following: ‘‘Any annual 
return required to be filed electronically under section 
6033(n) shall be made available by the Secretary to the 
public in machine readable format.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this subsection 
shall apply to returns filed for taxable years begin-
ning after the date of the enactment of this Act. 
(2) TRANSITIONAL RELIEF.— 
(A) SMALL ORGANIZATIONS.— 
(i) IN GENERAL.—In the case of any 
small organizations, or any other organiza-
tions for which the Secretary of the Treas-
ury or the Secretary’s delegate (hereafter 
referred to in this paragraph as the ‘‘Sec-
retary’’) determines the application of the 
amendments made by subsection (a) would 
cause undue burden without a delay, the 
Secretary may delay the application of 
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such amendments, but not later than tax-
able years beginning 2 years after the date 
of the enactment of this Act. 
(ii) SMALL ORGANIZATION.—For pur-
poses of clause (i), the term ‘‘small organi-
zation’’ means any organization— 
(I) the gross receipts of which for 
the 
taxable 
year 
are 
less 
than 
$200,000, and 
(II) the aggregate gross assets of 
which at the end of the taxable year 
are less than $500,000. 
(B) ORGANIZATIONS
FILING
FORM 990– 
T.—In the case of any organization described 
in section 511(a)(2) of the Internal Revenue 
Code of 1986 which is subject to the tax im-
posed by section 511(a)(1) of such Code on its 
unrelated business taxable income, or any orga-
nization required to file a return under section 
6033 of such Code and include information 
under subsection (e) thereof, the Secretary may 
delay the application of the amendments made 
by this section, but not later than taxable years 
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beginning 2 years after the date of the enact-
ment of this Act. 
Æ 
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