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.

Bill: 115-hr-5443
Sponsor: full_name: Rep. Kelly, Mike [R-PA-3]
Introduced: 2018-04-10
Policy area: Taxation
Subjects: Social work, volunteer service, charitable organizations

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2018-04-18
text: Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table.

Summaries:
action_date: 2018-04-10
action_desc: Introduced in House
text: <p>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. </p>

action_date: 2018-04-17
action_desc: Passed House amended
text: <p>(Sec. 1) 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. </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 5443 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.

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.