S. 1105 – Don't Weaponize the IRS Act

AI-Generated Summary

Updated January 20, 2026 at 5:53 AM UTC

The Don't Weaponize the IRS Act changes how nonprofit and political organizations report to the IRS. It raises the gross‑receipts filing threshold, expands which groups are exempt from filing, and narrows the disclosure of contributor information. The changes apply to tax years ending after the law takes effect.

Key Provisions

Increase the gross receipts threshold for required annual returns from $5,000 to $50,000.
Add new categories of 501(c) and other nonprofit organizations that are exempt from filing annual returns.
Clarify that 527 political organizations must file in the same way as other tax‑exempt groups, unless otherwise provided.
Limit the requirement to include names and addresses of contributors, except for substantial contributors and specific statutory exceptions.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

March 30, 2023

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SenateIntro Referral

Introduced in Senate

March 30, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 30, 2023

Bill Text

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Introduced in SenateIssued March 30, 2023

II

118th CONGRESS

1st Session

S. 1105

IN THE SENATE OF THE UNITED STATES

March 30, 2023

Mr. Braun (for himself, Mr. Scott of Florida, Mr. Young, Mr. Romney, Mrs. Capito, Mr. Moran, Mr. Risch, Mr. Crapo, and Mrs. Fischer) introduced the following bill; which was read twice and referred to the Committee on Finance

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.