II
Calendar No. 313
113th CONGRESS
2d Session
H. R. 3865
IN THE SENATE OF THE UNITED STATES
February 27, 2014
Received; read the first time
March 3, 2014
Read the second time and placed on the calendar
AN ACT
To prohibit the Internal Revenue Service from modifying the standard for determining whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986.
Short title
This Act may be cited as the Stop Targeting of Political Beliefs by the IRS Act of 2014
.
Applicable standard for determinations of whether an organization is operated exclusively for the promotion of social welfare
In general
The standard and definitions as in effect on January 1, 2010, which are used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 shall apply for purposes of determining the status of organizations under section 501(c)(4) of the Internal Revenue Code of 1986 after the date of the enactment of this Act.
Prohibition on modification of standard
The Secretary of the Treasury may not (nor may any delegate of such Secretary) issue, revise, or finalize any regulation (including the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013)), revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard and definitions specified in subsection (a).
Application to organizations
Except as provided in subsection (d), this section shall apply with respect to any organization claiming tax exempt status under section 501(c)(4) of the Internal Revenue Code of 1986 which was created on, before, or after the date of the enactment of this Act.
Sunset
This section shall not apply after the one-year period beginning on the date of the enactment of this Act.
Passed the House of Representatives February 26, 2014.
Karen L. Haas,
Clerk
March 3, 2014
Read the second time and placed on the calendar