Title: 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.
Policy area: Taxation

Summary:
This bill amends the Internal Revenue Code to: (1) require all tax-exempt organizations to file their annual information returns electronically, and (2) require the Internal Revenue Service to make the returns available to the public in a machine readable format.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5443 Introduced in House (IH)]

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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) 
 introduced 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 organizations and provide for making 
             such returns available for public inspection.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MANDATORY ELECTRONIC FILING FOR ANNUAL RETURNS OF EXEMPT 
              ORGANIZATIONS.

    (a) In General.--Section 6033 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (n) as subsection (o) and by 
inserting after subsection (m) the following new subsection:
    ``(n) Mandatory Electronic Filing.--Any organization required to 
file a return under this section shall file such return in electronic 
form.''.
    (b) Inspection of Electronically Filed Annual 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 paragraph (2), the 
        amendments made by this subsection shall apply to returns filed 
        for taxable years beginning 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 organizations for 
                        which the Secretary of the Treasury or the 
                        Secretary's delegate (hereafter referred to in 
                        this paragraph as the ``Secretary'') determines 
                        the application of the amendments made by 
                        subsection (a) would cause undue burden without 
                        a delay, the Secretary may delay the 
                        application of such amendments, but not later 
                        than taxable years beginning 2 years after the 
                        date of the enactment of this Act.
                            (ii) Small organization.--For purposes of 
                        clause (i), the term ``small organization'' 
                        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 imposed by section 511(a)(1) of such Code on 
                its unrelated business taxable income, or any 
                organization 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 beginning 2 years after 
                the date of the enactment of this Act.
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