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 ‘‘IRS Bureaucracy Re-
duction and Judicial Review Act’’. 
SEC. 2. ORGANIZATIONS REQUIRED TO NOTIFY SECRETARY 
OF INTENT TO OPERATE AS 501(c)(4). 
(a) IN GENERAL.—Part I of subchapter F of chapter 
1 of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new section: 
‘‘SEC. 506. ORGANIZATIONS REQUIRED TO NOTIFY SEC-
RETARY OF INTENT TO OPERATE AS 501(c)(4). 
‘‘(a) IN GENERAL.—An organization described in sec-
tion 501(c)(4) shall, not later than 60 days after the organi-
zation is established, notify the Secretary (in such manner 
as the Secretary shall by regulation prescribe) that it is 
operating as such. 
‘‘(b) CONTENTS
OF NOTICE.—The notice required 
under subsection (a) shall include the following informa-
tion: 
‘‘(1) The name, address, and taxpayer identifica-
tion number of the organization. 
‘‘(2) The date on which, and the State under the 
laws of which, the organization was organized. 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H1295.RH
H1295
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘(3) A statement of the purpose of the organiza-
tion. 
‘‘(c) ACKNOWLEDGMENT OF RECEIPT.—Not later than 
60 days after receipt of such a notice, the Secretary shall 
send to the organization an acknowledgment of such receipt. 
‘‘(d) EXTENSION FOR REASONABLE CAUSE.—The Sec-
retary may, for reasonable cause, extend the 60-day period 
described in subsection (a). 
‘‘(e) USER FEE.—The Secretary shall impose a reason-
able user fee for submission of the notice under subsection 
(a). 
‘‘(f) REQUEST FOR DETERMINATION.—Upon request 
by an organization to be treated as an organization de-
scribed in section 501(c)(4), the Secretary may issue a de-
termination with respect to such treatment. Such request 
shall be treated for purposes of section 6104 as an applica-
tion for exemption from taxation under section 501(a).’’. 
(b) SUPPORTING INFORMATION WITH FIRST RE-
TURN.—Section 6033(f) of such Code is amended— 
(1) by striking the period at the end and insert-
ing ‘‘, and’’, 
(2) by striking ‘‘include on the return required 
under subsection (a) the information’’ and inserting 
the following: ‘‘include on the return required under 
subsection (a)— 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H1295.RH
H1295
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘(1) the information’’, and 
(3) by adding at the end the following new para-
graph: 
‘‘(2) in the case of the first such return filed by 
such an organization after submitting a notice to the 
Secretary under section 506(a), such information as 
the Secretary shall by regulation require in support 
of the organization’s treatment as an organization de-
scribed in section 501(c)(4).’’. 
(c) FAILURE TO FILE INITIAL NOTIFICATION.—Sec-
tion 6652(c) of such Code is amended by redesignating 
paragraphs (4), (5), and (6) as paragraphs (5), (6), and 
(7), respectively, and by inserting after paragraph (3) the 
following new paragraph: 
‘‘(4) NOTICES UNDER SECTION 506.— 
‘‘(A) PENALTY ON ORGANIZATION.—In the 
case of a failure to submit a notice required 
under section 506(a) (relating to organizations 
required to notify Secretary of intent to operate 
as 501(c)(4)) on the date and in the manner pre-
scribed therefor, there shall be paid by the orga-
nization failing to so submit $20 for each day 
during which such failure continues, but the 
total amount imposed under this subparagraph 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H1295.RH
H1295
mstockstill on DSK4VPTVN1PROD with BILLS
on any organization for failure to submit any 
one notice shall not exceed $5,000. 
‘‘(B) MANAGERS.—The Secretary may make 
written demand on an organization subject to 
penalty under subparagraph (A) specifying in 
such demand a reasonable future date by which 
the notice shall be submitted for purposes of this 
subparagraph. If such notice is not submitted on 
or before such date, there shall be paid by the 
person failing to so submit $20 for each day 
after the expiration of the time specified in the 
written demand during which such failure con-
tinues, but the total amount imposed under this 
subparagraph on all persons for failure to sub-
mit any one notice shall not exceed $5,000.’’. 
(d) 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. Organizations required to notify Secretary of intent to operate as 
501(c)(4).’’. 
(e) LIMITATION.—Notwithstanding any other provi-
sion of law, any fees collected pursuant to section 506(e) 
of the Internal Revenue Code of 1986, as added by sub-
section (a), shall not be expended by the Secretary of the 
Treasury or the Secretary’s delegate unless provided by an 
appropriations Act. 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6203
E:\BILLS\H1295.RH
H1295
mstockstill on DSK4VPTVN1PROD with BILLS
(f) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendments made by 
this section shall apply to organizations which are de-
scribed in section 501(c)(4) of the Internal Revenue 
Code of 1986 and organized after the date of the en-
actment of this Act. 
(2) CERTAIN EXISTING ORGANIZATIONS.—In the 
case of any other organization described in section 
501(c)(4) of such Code, the amendments made by this 
section shall apply to such organization only if, on or 
before the date of the enactment of this Act— 
(A) such organization has not applied for a 
written determination of recognition as an orga-
nization described in section 501(c)(4) of such 
Code, and 
(B) such organization has not filed at least 
one annual return or notice required under sub-
section (a)(1) or (i) (as the case may be) of sec-
tion 6033 of such Code. 
In the case of any organization to which the amend-
ments made by this section apply by reason of the 
preceding sentence, such organization shall submit the 
notice required by section 506(a) of such Code, as 
added by this Act, not later than 180 days after the 
date of the enactment of this Act. 
VerDate Sep 11 2014 
22:45 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6203
E:\BILLS\H1295.RH
H1295
mstockstill on DSK4VPTVN1PROD with BILLS