S. 2072 · 113th Congress
A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their…
Full title
A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
CruzSponsor1 cosponsor · 1 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) that: (1) is registered as a political committee with the Federal Election Commission (FEC); (2) has been…
What it does: CRS summary · Introduced in Senate · Feb 27, 2014
Amends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) that: (1) is registered as a political committee with the Federal Election Commission (FEC); (2) has been determined to be a political committee in administrative or judicial proceedings; or (3) is organized and operated primarily to accept contributions or make expenditures to influence, or attempt to influence, the selection, nomination, election, or appointment of any individual to state or local public office, is not required to register with the FEC, and is required to register with the appropriate state agency as a political committee.
Defines "promotion of social welfare," for purposes of the tax-exemption for social welfare organizations, to include: (1) any political activity in furtherance of American democracy, provided that such activities do not exceed 50% of the organization's total activities; (2) any activities for educating individuals on issues of public importance and on the behavior of public officials, including participation in ballot initiatives and referenda; and (3) certain activities described in the Federal Election Campaign Act of 1971 as not being expenditures for political purposes.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities.
Latest action (Feb 27, 2014): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Feb 27, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.