H.R. 9088

Increased Transparency in 501(c)(4) Organizations Act of 2024

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I

118th CONGRESS

2d Session

H. R. 9088

IN THE HOUSE OF REPRESENTATIVES

July 22, 2024

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 make notices of intent to operate under section 501(c)(4) publicly available in the same manner as applications for exemption from tax.

1.

Short title

This Act may be cited as the Increased Transparency in 501(c)(4) Organizations Act of 2024.

2.

Disclosure of notices of intent to operate under 501(c)(4)

(a)

In general

Section 506 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(g)

Disclosure of notices and requests

Any notice under subsection (a), and any request under subsection (f), shall be treated for purposes of section 6104 as an application for exemption from taxation under section 501(a).

.

(b)

Conforming amendment

Section 506(f) of such Code is amended by striking the last sentence thereof.

(c)

Effective date

The amendments made by this section shall apply with respect to notices submitted after the date that is 6 months after the date of the enactment of this Act.