Preventing IRS Abuse and Protecting Free Speech Act

Preventing IRS Abuse and Protecting Free Speech Act

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.

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).

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4916 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 4916

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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 2, 2018

Mr. Roskam (for himself and Mrs. Black) 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Preventing IRS Abuse and Protecting 
Free Speech Act''.

SEC. 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 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.
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