II 
Calendar No. 313 
113TH CONGRESS 
2D SESSION 
H. R. 3865 
IN THE SENATE OF THE UNITED STATES 
FEBRUARY 27, 2014 
Received; read the first time 
MARCH 3, 2014 
Read the second time and placed on the calendar 
AN ACT 
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. 
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’’. 
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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 (nor may 
any delegate of such Secretary) issue, revise, or finalize 
any regulation (including the proposed regulations pub-
lished at 78 Fed. Reg. 71535 (November 29, 2013)), rev-
enue 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 
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. 
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(d) SUNSET.—This section shall not apply after the 
one-year period beginning on the date of the enactment 
of this Act. 
Passed the House of Representatives February 26, 
2014. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 313 
113TH CONGRESS 
2D SESSION 
H. R. 3865 
AN ACT 
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. 
MARCH 3, 2014 
Read the second time and placed on the calendar 
VerDate Mar 15 2010 
20:55 Mar 03, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H3865.PCS
H3865
mstockstill on DSK4VPTVN1PROD with BILLS