Preventing IRS Abuse and Protecting Free Speech Act

Bill: 114-hr-5053
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2016-04-26
Policy area: Taxation
Subjects: Charitable contributions

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2016-06-15
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2016-04-26
action_desc: Introduced in House
text: <p><b>Preventing IRS Abuse and Protecting Free Speech Act </b></p> <p>This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. </p> <p>The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations). </p>

action_date: 2016-06-09
action_desc: Reported to House with amendment(s)
text: <p><b>Preventing IRS Abuse and Protecting Free Speech Act </b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. </p> <p>The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations). </p>

action_date: 2016-06-14
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on June 9, 2016. The summary of that version is repeated here.)</p> <p><b>Preventing IRS Abuse and Protecting Free Speech Act </b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. </p> <p>The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations). </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 5053 IN THE HOUSE OF REPRESENTATIVES April 26, 2016 Mr. Roskam 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 prohibit the Secretary of the Treasury from requiring that the identity of contributors to 501(c) organizations be included in annual returns.

1. Short title This Act may be cited as the Preventing IRS Abuse and Protecting Free Speech Act . 2. Prohibition on requiring that identity of contributors to 501 (c) organizations be included in annual returns (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: (n) Identifying information of donors (1) In general For purposes of subsection (a), the Secretary may not require the name, address, or other identifying information of any contributor to any organization described in section 501(c) of any amount of any contribution, grant, bequest, devise, or gift of money or property. (2) Exceptions (A) In general Paragraph (1) shall not apply— (i) to any disclosure required by subsection (a)(2), and (ii) with respect to any a contribution, grant, bequest, devise, or gift of money or property made by an officer or director of the organization (or an individual having powers or responsibilities similar to those of officers or directors) or any covered employee. (B) Covered employee For purposes of this paragraph, the term covered employee means any employee (including any former employee) of the organization if the employee is one of the 5 highest compensated employees of the organization for the taxable year. (C) Compensation from related organizations (i) In general Compensation of a covered employee by the organization shall include any compensation paid with respect to employment of such employee by any related person or governmental entity. (ii) Related organizations A person or governmental entity shall be treated as related to the organization if such person or governmental entity— (I) controls, or is controlled by, the organization, (II) is controlled by one or more persons that control the organization, (III) is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization, (IV) is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or (V) in the case of an organization that is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association. . (b) Conforming amendment Section 6033(b)(5) of such Code is amended— (1) by striking all , and (2) by adding at the end the following: to the extent not prohibited by subsection (n), . (c) Effective date The amendments made by this subsection shall apply to returns required to be filed for taxable years ending after the date of the enactment of this Act.

tv_txt: I 114th CONGRESS 2d Session H. R. 5053 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to prohibit the Secretary of the Treasury from requiring that the identity of contributors to 501(c) organizations be included in annual returns.

1. Short title This Act may be cited as the Preventing IRS Abuse and Protecting Free Speech Act . 2. Prohibition on requiring that identity of contributors to 501(c) organizations be included in annual returns (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: (n) Identifying information of donors (1) In general For purposes of subsection (a), the Secretary may not require the name, address, or other identifying information of any contributor to any organization described in section 501(c) of any amount of any contribution, grant, bequest, devise, or gift of money or property. (2) Exceptions (A) In general Paragraph (1) shall not apply— (i) to any disclosure required by subsection (a)(2), and (ii) with respect to any a contribution, grant, bequest, devise, or gift of money or property made by an officer or director of the organization (or an individual having powers or responsibilities similar to those of officers or directors) or any covered employee. (B) Covered employee For purposes of this paragraph, the term covered employee means any employee (including any former employee) of the organization if the employee is one of the five highest compensated employees of the organization for the taxable year. (C) Compensation from related organizations (i) In general Compensation of a covered employee by the organization shall include any compensation paid with respect to employment of such employee by any related person or governmental entity. (ii) Related organizations A person or governmental entity shall be treated as related to the organization if such person or governmental entity— (I) controls, or is controlled by, the organization, (II) is controlled by one or more persons that control the organization, (III) is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization, (IV) is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or (V) in the case of an organization that is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association. . (b) Conforming amendment Section 6033(b)(5) of such Code is amended— (1) by striking all , and (2) by adding at the end the following: to the extent not prohibited by subsection (n), . (c) Effective date The amendments made by this section shall apply to returns required to be filed for taxable years ending after the date of the enactment of this Act.

Passed the House of Representatives June 14, 2016. Karen L. Haas, Clerk.

tv_txt: IIB 114th CONGRESS 2d Session H. R. 5053 IN THE SENATE OF THE UNITED STATES June 15, 2016 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to prohibit the Secretary of the Treasury from requiring that the identity of contributors to 501(c) organizations be included in annual returns.

1. Short title This Act may be cited as the Preventing IRS Abuse and Protecting Free Speech Act . 2. Prohibition on requiring that identity of contributors to 501(c) organizations be included in annual returns (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: (n) Identifying information of donors (1) In general For purposes of subsection (a), the Secretary may not require the name, address, or other identifying information of any contributor to any organization described in section 501(c) of any amount of any contribution, grant, bequest, devise, or gift of money or property. (2) Exceptions (A) In general Paragraph (1) shall not apply— (i) to any disclosure required by subsection (a)(2), and (ii) with respect to any a contribution, grant, bequest, devise, or gift of money or property made by an officer or director of the organization (or an individual having powers or responsibilities similar to those of officers or directors) or any covered employee. (B) Covered employee For purposes of this paragraph, the term covered employee means any employee (including any former employee) of the organization if the employee is one of the five highest compensated employees of the organization for the taxable year. (C) Compensation from related organizations (i) In general Compensation of a covered employee by the organization shall include any compensation paid with respect to employment of such employee by any related person or governmental entity. (ii) Related organizations A person or governmental entity shall be treated as related to the organization if such person or governmental entity— (I) controls, or is controlled by, the organization, (II) is controlled by one or more persons that control the organization, (III) is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization, (IV) is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or (V) in the case of an organization that is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association. . (b) Conforming amendment Section 6033(b)(5) of such Code is amended— (1) by striking all , and (2) by adding at the end the following: to the extent not prohibited by subsection (n), . (c) Effective date The amendments made by this section shall apply to returns required to be filed for taxable years ending after the date of the enactment of this Act.

Passed the House of Representatives June 14, 2016. Karen L. Haas, Clerk.

tv_txt: IB Union Calendar No. 475 114th CONGRESS 2d Session H. R. 5053 [Report No. 114–612] IN THE HOUSE OF REPRESENTATIVES April 26, 2016 Mr. Roskam introduced the following bill; which was referred to the Committee on Ways and Means June 9, 2016 Additional sponsors: Mr. Cook , Mr. Harris , Mr. Pompeo , Mr. Ribble , Mr. Huelskamp , Mr. Gosar , Mr. Graves of Georgia , Mrs. Wagner , Mrs. Black , Mr. Grothman , Mr. Hensarling , Mr. Barletta , Mr. Chaffetz , Mr. Tipton , Mr. Marchant , Mr. Boustany , Mr. Rice of South Carolina , Mr. Tom Price of Georgia , Mrs. Noem , Mr. Reed , Mr. Loudermilk , Mr. Jody B. Hice of Georgia , Mr. Newhouse , Mr. Issa , and Mr. Duncan of South Carolina June 9, 2016 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 For text of introduced bill, see copy of bill as introduced on April 26, 2016 A BILL To amend the Internal Revenue Code of 1986 to prohibit the Secretary of the Treasury from requiring that the identity of contributors to 501(c) organizations be included in annual returns.

1. Short title This Act may be cited as the Preventing IRS Abuse and Protecting Free Speech Act . 2. Prohibition on requiring that identity of contributors to 501(c) organizations be included in annual returns (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: (n) Identifying information of donors (1) In general For purposes of subsection (a), the Secretary may not require the name, address, or other identifying information of any contributor to any organization described in section 501(c) of any amount of any contribution, grant, bequest, devise, or gift of money or property. (2) Exceptions (A) In general Paragraph (1) shall not apply— (i) to any disclosure required by subsection (a)(2), and (ii) with respect to any a contribution, grant, bequest, devise, or gift of money or property made by an officer or director of the organization (or an individual having powers or responsibilities similar to those of officers or directors) or any covered employee. (B) Covered employee For purposes of this paragraph, the term covered employee means any employee (including any former employee) of the organization if the employee is one of the 5 highest compensated employees of the organization for the taxable year. (C) Compensation from related organizations (i) In general Compensation of a covered employee by the organization shall include any compensation paid with respect to employment of such employee by any related person or governmental entity. (ii) Related organizations A person or governmental entity shall be treated as related to the organization if such person or governmental entity— (I) controls, or is controlled by, the organization, (II) is controlled by one or more persons that control the organization, (III) is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization, (IV) is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or (V) in the case of an organization that is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association. . (b) Conforming amendment Section 6033(b)(5) of such Code is amended— (1) by striking all , and (2) by adding at the end the following: to the extent not prohibited by subsection (n), . (c) Effective date The amendments made by this section shall apply to returns required to be filed for taxable years ending after the date of the enactment of this Act.

June 9, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed