Menu
Tax Notes logo

H.R. 5834 - Increased Transparency in 501(c)(4) Organizations Act of 2020

FEB. 10, 2020

H.R. 5834; Increased Transparency in 501(c)(4) Organizations Act of 2020

DATED FEB. 10, 2020
DOCUMENT ATTRIBUTES
  • Authors
    Norton, Del. Eleanor Holmes
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2020-6722
  • Tax Analysts Electronic Citation
    2020 TNTF 36-12
    2020 EOR 3-75
  • Magazine Citation
    The Exempt Organization Tax Review, Mar. 2020, p. 240
    85 Exempt Org. Tax Rev. 240 (2020)
Citations: H.R. 5834; Increased Transparency in 501(c)(4) Organizations Act of 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.

DOCUMENT ATTRIBUTES
  • Authors
    Norton, Del. Eleanor Holmes
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2020-6722
  • Tax Analysts Electronic Citation
    2020 TNTF 36-12
    2020 EOR 3-75
  • Magazine Citation
    The Exempt Organization Tax Review, Mar. 2020, p. 240
    85 Exempt Org. Tax Rev. 240 (2020)
Copy RID