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United States · Bill · HR

H.R. 13688 (94th)

A bill to amend the Internal Revenue Code of 1954 with respect to influencing legislation by public charities.

referredUnited States· United States Congress· EN

Introduced

11 May 1976

Last action

11 May 1976 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Fisher, Joesph L. [D-VA-10], Rep. Conable, Barber B., Jr. [R-NY-35], Rep. Ford, Harold E. [D-TN-8], Rep. Green, William J. [D-PA-3], Rep. Jacobs, Andrew, Jr. [D-IN-11], Rep. Jones, James R. [D-OK-1], Rep. Ketchum, William M. [R-CA-18], Rep. Keys, Martha E. [D-KS-2], Rep. Mikva, Abner J. [D-IL-10], Rep. Pickle, J. J. [D-TX-10], Rep. Stark, Fortney Pete [D-CA-9]

Subjects

Discovery layer

Source updated

1 August 2024

Official sourceView documentsShare

Summary

Denies tax exempt status to an organization if a substantial part of the activities of such organization consist of carrying on propaganda, or otherwise attempting to infuluence legislation. Limits the applicability of this section to organizations that normally make expenditures for the purpose of influencing legislation in excess of the lobbying ceiling amount or in excess of the ceiling amount for such organization as determined under the Internal Revenue Code. Imposes a tax of 25 percent of the amount of any excess lobbying expenditures. Defines the lobbying nontaxable amount as the lesser of $1,000,000 or a specified percentage of exempt purpose expenditures. Prohibits any charitable contribution tax deduction for out-of-pocket expenditures made by any person on behalf of a tax-exempt organization if the expenditure is made for the purpose of influencing legislation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 May 1976

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 11 May 1976

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 May 1976

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

Sources

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