H.R. 4889 – Don't Weaponize the IRS Act

AI-Generated Summary

Updated February 8, 2026 at 6:00 AM UTC

The Don’t Weaponize the IRS Act amends the Internal Revenue Code to make permanent a Trump‑era rule that eases reporting requirements for many tax‑exempt groups. It raises the gross‑receipts threshold that triggers filing from $5,000 to $50,000 and expands the types of organizations that are exempt from filing. The bill also clarifies how political‑type 527 organizations are treated and adjusts rules about reporting donor names and addresses.

Key Provisions

Increases the gross‑receipts filing threshold for exempt organizations from $5,000 to $50,000.
Adds additional 501(c) organizations and other groups with only investment activity in the U.S. to the list of entities exempt from annual reporting.
Clarifies that 527 political organizations must follow the same reporting rules as other 501(a) exempt groups, except where otherwise specified.
Modifies the donor‑information requirement so most exempt organizations do not have to list contributor names and addresses, but 527 organizations must still report names and addresses of substantial contributors.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 30, 2021

View full timeline

HouseIntro Referral

Introduced in House

July 30, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 30, 2021

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued July 30, 2021

I

117th CONGRESS

1st Session

H. R. 4889

IN THE HOUSE OF REPRESENTATIVES

July 30, 2021

Mr. Kelly of Pennsylvania (for himself, Mrs. Miller of West Virginia, Mrs. Walorski, Mr. Smucker, Mr. Rice of South Carolina, Mr. Ferguson, Mr. Nunes, Mr. Buchanan, Mr. Smith of Nebraska, Mr. Arrington, Mr. Estes, Mr. Brady, Mr. Wenstrup, Mr. LaHood, Mr. Smith of Missouri, Mr. Hern, Mr. Schweikert, and Mr. Reed) 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 codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.

1.

Short title

This Act may be cited as the Don't Weaponize the IRS Act.

2.

Organizations exempt from reporting

(a)

Gross receipts threshold

Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000.

(b)

Organizations described

Subparagraph (C) of section 6033(a)(3) of the Internal Revenue Code of 1986 is amended—

(1)

by striking and at the end of clause (v),

(2)

by striking the period at the end of clause (vi) and inserting a semicolon, and

(3)

by adding at the end the following new clauses:

(vii)

any other organization described in section 501(c) (other than a private foundation or a supporting organization described in section 509(a)(3)), and

(viii)

any organization (other than a private foundation or a supporting organization described in section 509(a)(3)) which is not described in section 170(c)(2)(A), or which is created or organized in a possession of the United States, which has no significant activity (including lobbying and political activity and the operation of a trade or business) other than investment activity in the United States.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

3.

Clarification of application to section 527 organizations

(a)

In general

Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended—

(1)

by striking This section and inserting Except as otherwise provided by this subsection, this section, and

(2)

by striking for the taxable year. and inserting for the taxable year in the same manner as to an organization exempt from taxation under section 501(a)..

(b)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

4.

Reporting of names and addresses of contributors

(a)

In general

Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5) and (g)(2)(B), such annual return shall not be required to include the names and addresses of contributors to the organization..

(b)

Application to section 527 organizations

Paragraph (2) of section 6033(g) of the Internal Revenue Code of 1986 is amended—

(1)

by striking and at the end of subparagraph (A),

(2)

by redesignating subparagraph (B) as subparagraph (C), and

(3)

by inserting after subparagraph (A) the following new subparagraph:

(B)

containing the names and addresses of all substantial contributors, and

.

(c)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.