H.R. 5834 - Increased Transparency in 501(c)(4) Organizations Act of 2020
H.R. 5834; Increased Transparency in 501(c)(4) Organizations Act of 2020
- AuthorsNorton, Del. Eleanor Holmes
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2020-6722
- Tax Analysts Electronic Citation2020 TNTF 36-122020 EOR 3-75
- Magazine CitationThe Exempt Organization Tax Review, Mar. 2020, p. 24085 Exempt Org. Tax Rev. 240 (2020)
116TH CONGRESS
2D SESSION
H.R. 5834
To amend the Internal Revenue Code of 1986 to require the disclosure
of notifications of intent to operate under section 501(c)(4).
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 10, 2020
Ms. NORTON 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 the disclosure of notifications of intent to operate under section 501(c)(4).
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 "Increased Transparency in 501(c)(4) Organizations Act of 2020".
SEC. 2. DISCLOSURE OF NOTIFICATIONS OF INTENT TO OPERATE UNDER 501(c)(4).
(a) IN GENERAL. — Section 6104(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking "and" in clause (iii), by adding "and" at the end of clause (iv), and by inserting after clause (iv) the following new clause:
"(v) any notification required to be made by such organization under section 506(a),".
(b) EFFECTIVE DATE. — The amendments made by this section shall apply with respect to requests made after the date that is six months after the date of enactment of this Act.
- AuthorsNorton, Del. Eleanor Holmes
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2020-6722
- Tax Analysts Electronic Citation2020 TNTF 36-122020 EOR 3-75
- Magazine CitationThe Exempt Organization Tax Review, Mar. 2020, p. 24085 Exempt Org. Tax Rev. 240 (2020)