A bill to amend the Internal Revenue Code of 1954 to require each tax-exempt organization to file an annual information return showing each source (including governmental sources) of its income and other receipts, and to provide for a loss of tax exemption in the case of willful failure to file, or fraudulent statements made in connection with, such return.

Summary

Requires, under the Internal Revenue Code of 1954, that each tax-exempt organization to file an annual information return showing each source (including governmental sources) of its income and other receipts. Provides for a loss of tax exemption in the case of willful failure to file, or fraudulent statements made in connection with, such return.

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1 official file

• Introduced in House

  summary · EN · 3 January 1973

  Open at official source

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