FEBRUARY 18, 2014 
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] 
A BILL 
To prohibit the Internal Revenue Service from modifying 
the standard for determining whether an organization 
is operated exclusively for the promotion of social welfare 
for purposes of section 501(c)(4) of the Internal Revenue 
Code of 1986. 
VerDate Mar 15 2010 
21:43 Feb 18, 2014
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H3865.RH
H3865
EMCDONALD on DSK67QTVN1PROD with BILLS
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 ‘‘Stop Targeting of Po-
litical Beliefs by the IRS Act of 2014’’. 
SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF 
WHETHER AN ORGANIZATION IS OPERATED 
EXCLUSIVELY FOR THE PROMOTION OF SO-
CIAL WELFARE. 
(a) IN GENERAL.—The standard and definitions as 
in effect on January 1, 2010, which are used to determine 
whether an organization is operated exclusively for the 
promotion of social welfare for purposes of section 
501(c)(4) of the Internal Revenue Code of 1986 shall 
apply for purposes of determining the status of organiza-
tions under section 501(c)(4) of the Internal Revenue 
Code of 1986 after the date of the enactment of this Act. 
(b) PROHIBITION
ON MODIFICATION
OF STAND-
ARD.—The Secretary of the Treasury may not issue, re-
vise, or finalize any regulation (including the proposed 
regulations published at 78 Fed. Reg. 71535 (November 
29, 2013)), revenue ruling, or other guidance not limited 
to a particular taxpayer relating to the standard and defi-
nitions specified in subsection (a). 
VerDate Mar 15 2010 
21:43 Feb 18, 2014
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6401
E:\BILLS\H3865.RH
H3865
EMCDONALD on DSK67QTVN1PROD with BILLS
(c) APPLICATION
TO ORGANIZATIONS.—Except as 
provided in subsection (d), this section shall apply with 
respect to any organization claiming tax exempt status 
under section 501(c)(4) of the Internal Revenue Code of 
1986 which was created on, before, or after the date of 
the enactment of this Act. 
(d) SUNSET.—This section shall not apply after the 
one-year period beginning on the date of the enactment 
of this Act. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stop Targeting of Polit-
ical Beliefs by the IRS Act of 2014’’. 
SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF 
WHETHER AN ORGANIZATION IS OPERATED 
EXCLUSIVELY FOR THE PROMOTION OF SO-
CIAL WELFARE. 
(a) IN GENERAL.—The standard and definitions as in 
effect on January 1, 2010, which are used to determine 
whether an organization is operated exclusively for the pro-
motion of social welfare for purposes of section 501(c)(4) 
of the Internal Revenue Code of 1986 shall apply for pur-
poses of determining the status of organizations under sec-
tion 501(c)(4) of the Internal Revenue Code of 1986 after 
the date of the enactment of this Act. 
VerDate Mar 15 2010 
21:43 Feb 18, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H3865.RH
H3865
EMCDONALD on DSK67QTVN1PROD with BILLS
(b) PROHIBITION ON MODIFICATION OF STANDARD.— 
The Secretary of the Treasury may not (nor may any dele-
gate of such Secretary) issue, revise, or finalize any regula-
tion (including the proposed regulations published at 78 
Fed. Reg. 71535 (November 29, 2013)), revenue ruling, or 
other guidance not limited to a particular taxpayer relating 
to the standard and definitions specified in subsection (a). 
(c) APPLICATION TO ORGANIZATIONS.—Except as pro-
vided in subsection (d), this section shall apply with respect 
to any organization claiming tax exempt status under sec-
tion 501(c)(4) of the Internal Revenue Code of 1986 which 
was created on, before, or after the date of the enactment 
of this Act. 
(d) SUNSET.—This section shall not apply after the 
one-year period beginning on the date of the enactment of 
this Act. 
VerDate Mar 15 2010 
21:43 Feb 18, 2014
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H3865.RH
H3865
EMCDONALD on DSK67QTVN1PROD with BILLS
Union Calendar No. 261 
113TH CONGRESS 
2D SESSION 
H. R. 3865 
[Report No. 113–353] 
A BILL 
To prohibit the Internal Revenue Service from 
modifying the standard for determining whether 
an organization is operated exclusively for the 
promotion of social welfare for purposes of sec-
tion 501(c)(4) of the Internal Revenue Code of 
1986. 
FEBRUARY 18, 2014 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:43 Feb 18, 2014
Jkt 039200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H3865.RH
H3865
EMCDONALD on DSK67QTVN1PROD with BILLS