Home > 106th Congressional Bills > H.R. 4718 (eh) To extend for 3 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted. [Engrossed in House] ...H.R. 4718 (eh) To extend for 3 additional months the period for which chapter 12 of title 11 of the United States Code is reenacted. [Engrossed in House] ...
Union Calendar No. 395
106th CONGRESS
2d Session
H. R. 4717
[Report No. 106-702]
To amend the Internal Revenue Code of 1986 to require 527 organizations
and certain other tax-exempt organizations to disclose their political
activities.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 22, 2000
Mr. Houghton (for himself, Mr. English, Mrs. Johnson of Connecticut,
Mr. Castle, Mr. McInnis, Mr. Cox, Mr. Ramstad, Mr. Smith of Michigan,
Mr. Shaw, Mr. Ose, Mr. Frelinghuysen, and Mr. Walden of Oregon)
introduced the following bill; which was referred to the Committee on
Ways and Means
June 27, 2000
Additional sponsors: Mr. Dreier and Mr. Bilbray
June 27, 2000
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on June
22, 2000]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require 527 organizations
and certain other tax-exempt organizations to disclose their political
activities.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Full and Fair Political Activity
Disclosure Act of 2000''.
SEC. 2. INCREASED REPORTING OF POLITICAL ACTIVITIES.
(a) In General.--Subpart A of part III of subchapter A of chapter
61 of the Internal Revenue Code of 1986 (relating to information
concerning persons subject to special provisions) is amended by
inserting after section 6033 the following new section:
``SEC. 6033A. RETURNS RELATING TO POLITICAL ACTIVITIES.
``(a) General Reporting Requirements.--
``(1) In general.--Every organization to which this
subsection applies for a reporting period shall submit a return
to the Secretary for such period. Such return shall include--
``(A) a detailed description of such organization's
disclosable activities during the reporting period and
the purpose and intended results for the major
categories of expenditures for such activities,
including the candidates intended to be affected,
``(B) a list identifying--
``(i) each expenditure made for a
disclosable activity during the reporting
period in an amount in excess of the threshold
amount, and
``(ii) the name and address of each person
to whom the organization made any expenditure
required to be reported under clause (i), and
``(C) in the case of a reportable contributor--
``(i) the name and address of the
contributor (and, if the contributor is an
individual, the contributor's occupation and
employer),
``(ii) the aggregate amount of
contributions made by such contributor,
``(iii) the name and address of the person
(if any) on whose behalf the contributor made
any payment to such organization, and
``(iv) if any payment by the contributor
was designated for a beneficiary other than
such organization (including amounts which are
in any way earmarked or otherwise directed
through an intermediary), the name and address
of the intended beneficiary.
The information required under the preceding sentence for any
reporting period shall be set forth separately for such period
and in the aggregate for such period and preceding reporting
periods during the calendar year.
``(2) Organizations to which subsection applies.--This
subsection shall apply to any organization described in or
subject to section 527 if--
``(A) such organization is described in paragraph
(4), (5), or (6) of section 501(c), or
``(B) such organization is a 527 organization.
``(3) Exception for non-527 organizations having aggregate
disclosable expenditures of less than $10,000.--This subsection
shall not apply to an organization described in paragraph
(2)(A) for any reporting period if the aggregate expenditures
of the organization for disclosable activities during the
period beginning on January 1 of the calendar year in which the
reporting period begins and ending on the last day of the
reporting period are less than $10,000.
``(4) Reportable contributor.--
``(A) In general.--For purposes of paragraph (1),
the term `reportable contributor' means any person if
the aggregate of the contributions and membership dues,
fees, and assessments (within the meaning of section
527) received by the organization from such person
during the testing period exceeds the threshold amount.
``(B) Exception for dues not attributable to
disclosable activities.--
``(i) In general.--At the election of the
organization, the only dues taken into account
under subparagraph (A) shall be dues
attributable to expenditures for disclosable
activities.
``(ii) Portion of dues attributable to
disclosable activities.--For purposes of clause
(i), the portion of dues attributable to
expenditures for disclosable activities of an
organization is the amount which bears the same
ratio to the total amount of dues as the
expenditures of the organization which are
disclosable under paragraph (1) for the testing
period bears to the total expenditures of the
organization for such period.
``(C) Testing period.--For purposes of this
paragraph, the term `testing period' means, with
respect to any reporting period, the period--
``(i) beginning on January 1 of the
calendar year in which the reporting period
begins, and
``(ii) ending on the last day of the
reporting period.
``(5) Special rule for earmarked contributions deposited
into a segregated disclosable activities fund.--
``(A) In general.--In the case of an organization
described in paragraph (4), (5), or (6) of section
501(c), paragraph (1)(C) shall apply only with respect
to amounts received which are earmarked for a
disclosable activity if the organization elects--
``(i) to maintain a segregated disclosable
activities fund,
``(ii) to deposit into such fund only and
all amounts received by such organization which
are earmarked by the contributor for a
disclosable activity, and
``(iii) to make no expenditures for
disclosable activities other than from such
fund.
In the case of such a fund, subsection (d) shall not
apply and the threshold amount shall be $1,000.
``(B) Noncompliance.--In the case of an
organization with respect to which an election is in
effect under subparagraph (A) and which fails to comply
with a requirement in subparagraph (A) during any
reporting period, subparagraph (A) shall not apply to
such period or any subsequent reporting period during
the calendar year in which such period begins.
``(C) De minimis expenditures.--Failures to meet
the requirement of subparagraph (A)(iii) with respect
to de minimis amounts shall not be treated as a failure
to comply with such requirement.
``(6) Threshold amount.--For purposes of this section, the
term `threshold amount' means--
``(A) $200 in the case of a 527 organization, and
``(B) $1,000 in any other case.
``(b) Disclosable Activities.--For purposes of this section--
``(1) 527 organizations.--In the case of a 527
organization, the term `disclosable activities' means all
activities of the organization.
``(2) Other organizations.--In the case of an organization
described in paragraph (4), (5), or (6) of section 501(c), the
term `disclosable activities' means--
``(A) a 527-type activity,
``(B) establishing, administering, or soliciting
contributions to a 527 organization,
``(C) contributing directly or indirectly to a 527
organization,
``(D) contributing directly or indirectly to an
organization which is described in paragraph (4), (5),
or (6) of section 501(c) and which is required to file
a return under this section for the year in which the
contribution is received or for any of the 3 preceding
years (or would be required to file such a return had
this section been in effect for such years), and
``(E) any mass media communication (including any
mass mailing) which is not a 527-type activity and
which--
``(i) mentions a clearly identified
candidate for election for Federal office
(including any individual who has formed an
exploratory committee for such election) or the
political party of such candidate, or
``(ii) contains the picture or other
likeness of such candidate.
``(3) Exception for communication with members.--
Subparagraph (E) of paragraph (2) shall not apply to
communication with bona fide members of the organization unless
such communication urges such members to communicate with
another person or to take an action as a result of such
communication.
``(c) Additional Information From 527 Organizations.--
``(1) Statement of organization.--
``(A) In general.--Every 527 organization shall
file a statement of organization with the Secretary (in
such form and manner as the Secretary shall prescribe)
which contains the information described in
subparagraph (B). Such statement shall be filed not
later than 10 days after the date that such
organization is established (or, in the case of an
organization in existence on the date of the enactment
of this section, not later than 10 days after such date
of enactment).
``(B) Statement of organization.--The information
described in this subparagraph is--
``(i) the name and address of the 527
organization,
``(ii) the name, address, relationship, and
type of any person which is directly or
indirectly related to or affiliated with such
527 organization,
``(iii) the name, address, and position of
the custodian of books and accounts of the 527
organization,
``(iv) the name and address of the
treasurer of the 527 organization, and
``(v) a listing of all banks, safety
deposit boxes, and other depositories used by
the 527 organization.
``(C) Changes in information.--If there is a change
in circumstances such that the most recent statement
filed under this paragraph is no longer accurate, the
527 organization shall file a corrected statement with
the Secretary (in such manner as the Secretary shall
prescribe) not later than 10 days after the date that
the statement first ceased to be accurate.
``(D) Related and affiliated persons.--For purposes
of subparagraph (B)(ii), a person is directly or
indirectly related to or affiliated with a 527
organization if such person, at any time during the 3-
year period ending on the date such statement is
submitted to the Secretary--
``(i) was in a position to exercise
substantial direct or indirect influence over
the process of collecting or disbursing the
exempt purpose funds of such organization, or
``(ii) was in a position to exercise
substantial, overall direct or indirect
influence over the activities of such
organization.
``(2) Other information.--
``(A) In general.--In addition to the information
required by subsection (a), every 527 organization
shall include the information described in subparagraph
(B) on the return required under subsection (a).
``(B) Information described.--The information
described in this subparagraph is--
``(i) a certification, under penalty of
perjury, whether such expenditure is made in
cooperation, consultation, or concert with, or
at the request or suggestion of, any candidate
for public office or any authorized committee
of such candidate or agent of such committee or
candidate,
``(ii) the name, address, and business
purpose of any entity, as well as whether the
entity purports to be exempt from tax under
this title and (if so) the provision under
which the entity purports to be so exempt,
which made (in the aggregate for the reporting
period) a contribution in excess of the
threshold amount to the 527 organization, and
``(iii) the original source and the
intended ultimate recipient of all
contributions made by a person, either directly
or indirectly, on behalf of any particular
person, including contributions which are in
any way earmarked or otherwise directed through
any intermediary.
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