who may not be members of the same political 
party. 
(c) FUNCTIONS.—The Advisory Board shall issue bi-
ennial reports to Congress, as well as advise the President 
and the Interagency Council on matters involving policy 
affecting the nonprofit sector, volunteerism, service, and 
other related topics. The Advisory Board shall meet regu-
larly, upon the call of the co-chairs, and shall— 
(1) respond to requests from the President or 
the President’s designee for information, analysis, 
evaluation, or advice; 
(2) solicit information and ideas from a broad 
range of stakeholders; 
(3) in its biennial report, provide information 
on the state of the nonprofit sector, charitable giv-
ing, volunteerism and national service, as well as 
feedback on the effect of Federal policies on each; 
(4) in its biennial report, provide recommenda-
tions on legislative, regulatory, and executive actions 
to improve and support the nonprofit sector and its 
partnerships with the Federal Government; 
(5) in its biennial report, provide recommenda-
tions on long-term opportunities to strengthen the 
nonprofit sector, charitable giving, volunteerism and 
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national service through Federal actions and policy; 
and 
(6) in its biennial report, include a statement 
analyzing how any recommendations would impact 
the disparities between members of different racial 
and ethnic groups. 
(d) ADMINISTRATION.—The heads of executive de-
partments and agencies shall provide the Advisory Board 
with information concerning appropriate matters when re-
quested by the Advisory Board Co-Chairs and as required 
for the purpose of carrying out the Advisory Board’s func-
tions, unless otherwise prohibited by law. 
SEC. 7. VOLUNTEERISM AND CHARITABLE GIVING. 
(a) TREASURY DEPARTMENT.—The Secretary of the 
Department of the Treasury shall— 
(1) analyze and publicly release the impact of 
relevant statutes, regulations, and other actions on 
charitable giving specifically and the nonprofit sector 
generally, including analysis disaggregated by demo-
graphic factors whenever possible; and 
(2) examine the reconstitution of the Advisory 
Committee on Tax Exempt and Government Enti-
ties. 
(b) DEPARTMENT OF LABOR, BUREAU OF LABOR 
STATISTICS.—The Bureau of Labor Statistics shall within 
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two years of enactment, issue a biennial report on trends 
in the non-stipended volunteer force. 
(c) CORPORATION FOR NATIONAL AND COMMUNITY 
SERVICE.—The Corporation for National and Community 
Service shall— 
(1) issue a comprehensive report assessing how 
CNCS can best be structured and resourced to sup-
port the unique needs and potential of both the non- 
stipended volunteer force and the national service 
community. This assessment shall also consider how 
underserved and marginalized communities can ac-
cess service programs. CNCS shall share that report 
with Congress within six months of enactment and 
issue updates every two years, thereafter; 
(2) review existing programs such as the Volun-
teer Generation Fund and the Nonprofit Capacity 
Building Program to determine how these programs 
could be strengthened and/or expanded to ensure, 
among other critical functions, they will support a 
wide diversity of nonprofits to build capacity to en-
gage, sustain, and support the volunteer force, and 
to share such recommendations with Congress within 
six months of enactment; 
(3) within 90 days of enactment, solicit input 
from the nonprofit sector and the public about en-
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hancing and revising the Current Population Survey 
with supplements on— 
(A) volunteerism; 
(B) charitable giving; and 
(C) civic engagement; and 
(4) within six months of enactment, present the 
findings of the input described in paragraph (3) to 
Congress and the Office on the Nonprofit Sector. 
SEC. 8. NATIONAL SERVICE. 
The Corporation for National and Community Serv-
ice shall— 
(1) by no later than one year from the date of 
enactment, make recommendations to Congress on 
updating Service Year Fellowships to broaden access 
to national service for underserved and marginalized 
communities and provide increased capacity for all 
section 501(c)(3) nonprofits in moments of increased 
need; and 
(2) by no later than two years from the date of 
enactment, redesign and relaunch the eGrants sys-
tem, including user testing that engages organiza-
tions who are not current grantees and that rep-
resent or reach underserved and marginalized com-
munities to test barriers to submitting for a grant. 
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SEC. 9. GOVERNMENT RESEARCH AND DATA. 
(a) TREASURY DEPARTMENT.—The Secretary of the 
Department of the Treasury shall— 
(1) in consultation with the Advisory Com-
mittee, make recommendations to Congress on how 
to formulate the way data are recorded concerning 
government grants, contracts, and reimbursements 
to nonprofit organizations on Form 990, Return of 
Organization Exempt from Income Tax, to increase 
the utility and clarity of Form 990 information. The 
IRS shall also take steps to improve public access to 
990 e-filed data, providing the schema and metadata 
necessary to facilitate public use; 
(2) revoke the use of form 1023–EZ for non-
profit filing status and initiate a process to replace 
it, based upon recommendations from the Advisory 
Board, the nonprofit sector, representatives of the 
National Association of State Charities Officials and 
government examinations; and 
(3) in consultation with stakeholders in the 
nonprofit sector, including the Advisory Board, con-
sider and publicly release recommendations, funding 
needs, and activities to improve the nonprofit sector 
and to preserve integrity within the sector and on 
behalf of the general public. 
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(b) DEPARTMENT OF LABOR, BUREAU OF LABOR 
STATISTICS.—The Bureau of Labor Statistics shall in-
clude nonprofit organizations as a distinct category of em-
ployer in quarterly reports from its Quarterly Census of 
Employment and Wages. Within 90 days of enactment, 
the Bureau of Labor Statistics shall transmit a plan to 
Congress that will accomplish this goal. 
(c) DEPARTMENT OF COMMERCE, BUREAU OF ECO-
NOMIC ANALYSIS.—The Bureau of Economic Analysis 
shall in consultation with the Advisory Committee, create 
a Satellite Account on Nonprofit and Related Institutions 
and Volunteer Work within its national accounts program. 
This account shall be published no less frequently than 
on a biennial basis. 
(d) WHITE HOUSE, OFFICE OF MANAGEMENT AND 
BUDGET.—The Office of Management and Budget shall— 
(1) solicit information from all relevant Federal 
agencies that collect existing data on the nonprofit 
sector in all published reports and publicly available 
tables and datasets and direct these agencies to in-
clude existing data disaggregated by the following 
factors— 
(A) the number of clients served by non-
profit organizations, including existing data on 
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the race, gender, age, income level, languages 
spoken, and geographic location of such clients; 
(B) existing data on types of revenues, ex-
penses, and operating reserves by nonprofit or-
ganizations of various sizes and missions; 
(C) the volunteer hours contributed to non-
profit organizations by individuals in the United 
States; and 
(D) other factors in existing data as deter-
mined in consultation with the Advisory Board; 
and 
(2) conduct an impact assessment of how gov-
ernment data collection, algorithm use, and accuracy 
may have a discriminatory or disparate impact on 
nonprofit issues or communities they serve, particu-
larly underserved and marginalized communities. 
SEC. 10. NONPARTISAN CIVIC ENGAGEMENT AND ADVO-
CACY. 
The Government Accountability Office shall, within 
1 year of enactment and after gathering input from the 
Advisory Board and the broader nonprofit sector, issue a 
report to Congress on— 
(1) opportunities to clarify the difference be-
tween nonpartisan civic engagement and the current 
prohibition on political campaign intervention for or-
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ganizations organized under section 501(c)(3) of 
title 26, United States Code; and 
(2) the role of the current ‘‘facts and cir-
cumstances’’ standard for tax-exempt entities orga-
nized under provisions of the Internal Revenue Code 
other than section 501(c)(3) of title 26, United 
States Code. 
SEC. 11. DEFINITIONS. 
In this Act: 
(1) NONPROFIT.—The term ‘‘nonprofit’’ or 
‘‘nonprofit organization’’ shall include the definition 
included in section 501(c)(3) of title 26, United 
States Code, and in addition shall mean a group or-
ganized for purposes other than generating profit 
and in which no part of the organization’s income is 
distributed to its members, directors, or officers. 
(2) PASS-THROUGH ENTITY.—The term ‘‘pass- 
through entity’’ shall include the definition included 
in section 200.1 of title 2, Code of Federal Regula-
tions, a non-Federal entity that provides a subaward 
to a subrecipient to carry out part of a Federal pro-
gram. 
(3) NONPROFIT
ADVISOR.—The term ‘‘Non-
profit Advisor’’ means an individual who is— 
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(A) designated as an Assistant to the 
President; 
(B) has experience working in the non-
profit sector and government; and 
(C) has demonstrated a commitment to 
strengthening the partnership between the Fed-
eral Government and the nonprofit sector. 
(4) CURRENT POPULATION SURVEY.—The term 
‘‘Current Population Survey’’ means the jointly 
sponsored survey administered by the Census Bu-
reau and the Bureau of Labor Statistics and ap-
proved by the Office of Management and Budget 
(OMB Number 0607–0049). 
(5) UNDERSERVED
AND
MARGINALIZED
COM-
MUNITIES.—The 
term 
‘‘underserved 
and 
marginalized communities’’ means individuals who 
are— 
(A) American Indian or Alaska Native, 
Asian, Black or African American, Hispanic or 
Latino, or Native Hawaiian or Other Pacific Is-
lander, and other demographics included in and 
according to Office of Management and Budget 
Statistical Policy Directive No. 15, Race and 
Ethnic Standards for Federal Statistics and 
Administrative Reporting as amended; 
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(B) rural populations; 
(C) individuals with disabilities; 
(D) low-income or homeless individuals; 
(E) individuals with mental health or sub-
stance related disorders; 
(F) victims of abuse or trauma; 
(G) lesbian, gay, bisexual, and transgender 
individuals; or 
(H) refugees or migrants. 
SEC. 12. AUTHORIZATION OF APPROPRIATIONS. 
There is authorized to be appropriated to carry out 
the provisions of this Act $50,000,000 for each of fiscal 
years 2024 through 2028. 
Æ 
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