Strict Standards and Accountability Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) acknowledge in writing the receipt of an application submitted by a non-profit social welfare organization for recognition of its tax-exempt status within 28 days; (2) inform such organization of the status of its application if the Secretary has not approved or denied such application within six months after acknowledgment of receipt, enumerate the reasons for such delay, provide an estimate of when a final decision may be made, and consider such application under fast track procedures; (3) inform such organization in writing as to the status of its application if it is not approved or denied within 365 days after acknowledgment of receipt and enumerate reasons specific to the application for its delay; and (4) report to the House Ways and Means Committee and the Senate Finance Committee on extenuating circumstances that prevent a timely determination of pending applications and on the number of applications pending for over 365 days.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2924 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 2924
To amend the Internal Revenue Code of 1986 to require that the
Secretary of the Treasury follow certain procedures relating to status
applications of 501(c)(4) organizations.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 1, 2013
Mr. Marchant 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 require that the
Secretary of the Treasury follow certain procedures relating to status
applications of 501(c)(4) organizations.
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 ``Strict Standards and Accountability
Act''.
SEC. 2. CERTAIN PROCEDURES RELATING TO STATUS APPLICATIONS OF 501(C)(4)
ORGANIZATIONS.
(a) In General.--Part I of subchapter F of chapter 1 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following:
``SEC. 506. PROCEDURES RELATING TO APPLICATIONS OF 501(C)(4)
ORGANIZATIONS.
``(a) Initial Notice.--The Secretary shall acknowledge in writing
the receipt of an application to be treated as an organization
described in section 501(c)(4) and exempt from tax under section 501(a)
not later than 28 days after receipt of such application.
``(b) 6 Months.--In the case that the Secretary has not approved or
denied such application after 6 months after the date of the
acknowledgment specified in paragraph (1) the Secretary shall--
``(1)(A) inform the applicant in writing as to the status
of its application,
``(B) enumerate reasons specific to the application for its
delay, and
``(C) provide an approximate expectation of when a final
decision may be made, and
``(2) consider such application under fast track procedures
which the Secretary shall provide by regulation or other
guidance.
``(c) 1-Year.--
``(1) In general.--In the case that the Secretary has not
approved or denied such application after 365 days after the
date of the acknowledgment specified in paragraph (1), the
Secretary shall--
``(A) inform the applicant in writing as to the
status of its application, and
``(B) enumerate reasons specific to the application
for its delay.
``(2) Notice to congress.--If the Secretary cannot make a
decision before two months after 365 days from the date of the
initial acknowledgment under subsection (a), the Secretary
shall report during that time to the Chairpersons of the
Committee on Ways and Means Committee and Senate Finance
Committee on the extenuating circumstances of each such case
that prevents timely determination thereof and provide the
numerical amount of 501(c)(4) applications pending for over 365
days.''.
(b) Clerical Amendment.--The table of sections for part I of
subchapter F of chapter 1 of such Code is amended by adding at the end
the following new item:
``Sec. 506. Procedures relating to applications of 501(c)(4)
organizations.''.
(c) Effective Date.--The amendment made by this section shall apply
to applications submitted after the date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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