Increased Transparency in 501(c)(4) Organizations Act of 2020

I 116TH CONGRESS 2D SESSION H. R. 5834 To amend the Internal Revenue Code of 1986 to require the disclosure of notifications of intent to operate under section 501(c)(4). IN THE HOUSE OF REPRESENTATIVES FEBRUARY 10, 2020 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 require the disclosure of notifications of intent to operate under section 501(c)(4). Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Increased Trans- 4 parency in 501(c)(4) Organizations Act of 2020’’. 5 SEC. 2. DISCLOSURE OF NOTIFICATIONS OF INTENT TO OP- 6 ERATE UNDER 501(c)(4). 7 (a) IN GENERAL.—Section 6104(d)(1)(A) of the In- 8 ternal Revenue Code of 1986 is amended by striking 9 ‘‘and’’ in clause (iii), by adding ‘‘and’’ at the end of clause 10 VerDate Sep 11 2014 04:25 Feb 13, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H5834.IH H5834 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 5834 IH (iv), and by inserting after clause (iv) the following new 1 clause: 2 ‘‘(v) any notification required to be 3 made by such organization under section 4 506(a),’’. 5 (b) EFFECTIVE DATE.—The amendments made by 6 this section shall apply with respect to requests made after 7 the date that is six months after the date of enactment 8 of this Act. 9 Æ VerDate Sep 11 2014 04:25 Feb 13, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H5834.IH H5834 kjohnson on DSK79L0C42PROD with BILLS