Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 1036 (93rd)

A bill to amend the Internal Revenue Code of 1954 with respect to legislative activity by certain types of exempt organizations.

referredUnited States· United States Congress· EN

Introduced

28 February 1973

Last action

28 February 1973 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Muskie, Edmund S. [D-ME], Sen. Baker, Howard H., Jr. [R-TN], Sen. Bayh, Birch [D-IN], Sen. Bible, Alan [D-NV], Sen. Brock, Bill [R-TN], Sen. Brooke, Edward W. [R-MA], Sen. Burdick, Quentin N. [D-ND], Sen. Chiles, Lawton [D-FL], Sen. Church, Frank [D-ID], Sen. Clark, Dick [D-IA], Sen. Cranston, Alan [D-CA], Sen. Dole, Robert J. [R-KS], Sen. Eagleton, Thomas F. [D-MO], Sen. Gravel, Mike [D-AK], Sen. Hart, Philip A. [D-MI], Sen. Hartke, Vance [D-IN], Sen. Javits, Jacob K. [R-NY], Sen. McGovern, George [D-SD], Sen. McIntyre, Thomas J. [D-NH], Sen. Metcalf, Lee [D-MT], Sen. Mondale, Walter F. [D-MN], Sen. Moss, Frank E. [D-UT], Sen. Nelson, Gaylord [D-WI], Sen. Pastore, John O. [D-RI], Sen. Pell, Claiborne [D-RI], Sen. Randolph, Jennings [D-WV], Sen. Ribicoff, Abraham A. [D-CT], Sen. Schweiker, Richard S. [R-PA], Sen. Scott, Hugh [R-PA], Sen. Stevenson, Adlai E., III [D-IL], Sen. Taft, Robert, Jr. [R-OH], Sen. Tower, John G. [R-TX], Sen. Tunney, John V. [D-CA], Sen. Williams, Harrison A., Jr. [D-NJ], Sen. Cook, Marlow W. [R-KY], Sen. Domenici, Pete V. [R-NM], Sen. Jackson, Henry M. [D-WA], Sen. Haskell, Floyd K. [D-CO], Sen. Humphrey, Hubert H. [D-MN]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official sourceView documentsShare

Summary

Provides that a charitable organization shall be denied exemption from taxation under the Internal Revenue Code where amounts paid or incurred by such organization during each taxable year to influence legislation, including an attempt to affect the opinion of the general public, normally exceeds five percent of the yearly expenditures; or where such amounts exceed twenty percent of the yearly expenditures in any attempt to influence legislation, on a matter which directly affects any purpose for which the organization is organized through communication with its own members or with any member or employee of a legislative body, or with any other government official or employee who may participate in the formulation of the legislation. Defines charitable organization for purposes of this Act, and designates certain activities which are not included within the term "influence legislation". Provides that no income tax deduction shall be allowed for a contribution to a charitable organization if the contribution is made for the purpose of influencing legislation. (Amends 26 U.S.C. 501, 1970)

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

Timeline

  1. 28 February 1973

    Introduced

    Referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 28 February 1973

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.