F:\M13\CAMP\CAMP_035.XML ..................................................................... (Original Signature of Member) H. R. ll 113TH CONGRESS 2D SESSION 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. IN THE HOUSE OF REPRESENTATIVES Mr. CAMP introduced the following bill; which was referred to the Committee on llllllllllllll A BILL 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. 1 Be it enacted by the Senate and House of Representa- 2 tives of the United States of America in Congress assembled, 3 4 SECTION 1. SHORT TITLE. This Act may be cited as the ‘‘Stop Targeting of Po- 5 litical Beliefs by the IRS Act of 2014’’. f:\VHLC\011414\011414.072.xml January 14, 2014 (12:56 p.m.) VerDate 0ct 09 2002 12:56 Jan 14, 2014 Jkt 000000 (566941|5) PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 C:\DOCUME~1\EWBALLOU\APPLIC~1\SOFTQUAD\XMETAL\5.5\GEN\C\CAMP_035.XML F:\M13\CAMP\CAMP_035.XML 2 1 SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF 2 WHETHER AN ORGANIZATION IS OPERATED 3 EXCLUSIVELY FOR THE PROMOTION OF SO- 4 CIAL WELFARE. 5 (a) IN GENERAL.—The standard and definitions as 6 in effect on January 1, 2010, which are used to determine 7 whether an organization is operated exclusively for the 8 promotion of social welfare for purposes of section 9 501(c)(4) of the Internal Revenue Code of 1986 shall 10 apply for purposes of determining the status of organiza11 tions under section 501(c)(4) of the Internal Revenue 12 Code of 1986 after the date of the enactment of this Act. 13 14 (b) PROHIBITION ARD.—The ON MODIFICATION OF STAND- Secretary of the Treasury may not issue, re- 15 vise, or finalize any regulation (including the proposed 16 regulations published at 78 Fed. Reg. 71535 (November 17 29, 2013)), revenue ruling, or other guidance not limited 18 to a particular taxpayer relating to the standard and defi19 nitions specified in subsection (a). 20 (c) APPLICATION TO ORGANIZATIONS.—Except as 21 provided in subsection (d), this section shall apply with 22 respect to any organization claiming tax exempt status 23 under section 501(c)(4) of the Internal Revenue Code of 24 1986 which was created on, before, or after the date of 25 the enactment of this Act. f:\VHLC\011414\011414.072.xml January 14, 2014 (12:56 p.m.) VerDate 0ct 09 2002 12:56 Jan 14, 2014 Jkt 000000 (566941|5) PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 C:\DOCUME~1\EWBALLOU\APPLIC~1\SOFTQUAD\XMETAL\5.5\GEN\C\CAMP_035.XML F:\M13\CAMP\CAMP_035.XML 3 1 (d) SUNSET.—This section shall not apply after the 2 one-year period beginning on the date of the enactment 3 of this Act. f:\VHLC\011414\011414.072.xml January 14, 2014 (12:56 p.m.) VerDate 0ct 09 2002 12:56 Jan 14, 2014 Jkt 000000 (566941|5) PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 C:\DOCUME~1\EWBALLOU\APPLIC~1\SOFTQUAD\XMETAL\5.5\GEN\C\CAMP_035.XML