501(c)(4) Reform Act of 2013

501(c)(4) Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the tax exemption for civic leagues or organizations operated for the promotion of social welfare, to prohibit such entities from participating or intervening (including the publishing or distributing of statements) in any political campaign on behalf of, or in opposition to, any candidate for public office.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2520 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2520

   To amend the Internal Revenue Code of 1986 to prohibit 501(c)(4) 
   entities from participating in, or intervening in (including the 
   publishing or distributing of statements), any political campaign.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 26, 2013

Ms. Michelle Lujan Grisham of New Mexico (for herself and Mr. Cummings) 
 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 prohibit 501(c)(4) 
   entities from participating in, or intervening in (including the 
   publishing or distributing of statements), any political campaign.

    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 ``501(c)(4) Reform Act of 2013''.

SEC. 2. 501(C)(4) ENTITIES PROHIBITED FROM PARTICIPATING IN, OR 
              INTERVENING IN (INCLUDING THE PUBLISHING OR DISTRIBUTING 
              OF STATEMENTS), POLITICAL CAMPAIGNS.

    (a) In General.--Subparagraph (A) of section 501(c)(4) of the 
Internal Revenue Code of 1986 is amended by inserting before the period 
at the end the following: ``and which does not participate in, or 
intervene in (including the publishing or distributing of statements), 
any political campaign on behalf of (or in opposition to) any candidate 
for public office.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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