Stop Targeting of Political Beliefs by the IRS Act of 2014

Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not limited to a particular taxpayer relating to such standards and definitions. Terminates this Act one year after its enactment.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2011 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2011

 To prohibit the Internal Revenue Service from modifying the standard 
for determining whether an organization is operated exclusively for the 
 promotion of social welfare for purposes of section 501(c)(4) of the 
                     Internal Revenue Code of 1986.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 11, 2014

  Mr. Flake (for himself, Mr. Roberts, Mr. McConnell, Mr. Cornyn, Mr. 
 Alexander, Mr. Thune, Mr. Hatch, Mr. Enzi, Mr. Inhofe, Mr. Burr, Mr. 
  Rubio, Mr. Boozman, Mr. Coats, Mr. Moran, Mr. Scott, Mr. Risch, Mr. 
Vitter, Mr. Graham, Mr. Johanns, Mrs. Fischer, Mr. Coburn, Mr. Isakson, 
Mr. Toomey, Mr. Johnson of Wisconsin, Mr. Cruz, Mr. Lee, Mr. Blunt, Mr. 
Wicker, Mr. Kirk, Mr. Chambliss, Mr. Portman, Mr. Paul, Mr. McCain, Mr. 
 Crapo, Mr. Barrasso, Mr. Cochran, Mr. Hoeven, Mr. Corker, Mr. Shelby, 
 and Mr. Grassley) introduced the following bill; which was read twice 
                and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To prohibit the Internal Revenue Service from modifying the standard 
for determining whether an organization is operated exclusively for the 
 promotion of social welfare for purposes of section 501(c)(4) of the 
                     Internal Revenue Code of 1986.

    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 ``Stop Targeting of Political Beliefs 
by the IRS Act of 2014''.

SEC. 2. APPLICABLE STANDARD FOR DETERMINATIONS OF WHETHER AN 
              ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE PROMOTION OF 
              SOCIAL WELFARE.

    (a) In General.--The standard and definitions as in effect on 
January 1, 2010, which are used to determine whether an organization is 
operated exclusively for the promotion of social welfare for purposes 
of section 501(c)(4) of the Internal Revenue Code of 1986 shall apply 
for purposes of determining the status of organizations under section 
501(c)(4) of the Internal Revenue Code of 1986 after the date of the 
enactment of this Act.
    (b) Prohibition on Modification of Standard.--The Secretary of the 
Treasury may not (nor may any delegate of such Secretary) issue, 
revise, or finalize any regulation (including the proposed regulations 
published at 78 Fed. Reg. 71535 (November 29, 2013)), revenue ruling, 
or other guidance not limited to a particular taxpayer relating to the 
standard and definitions specified in subsection (a).
    (c) Application to Organizations.--Except as provided in subsection 
(d), this section shall apply with respect to any organization claiming 
tax exempt status under section 501(c)(4) of the Internal Revenue Code 
of 1986 which was created on, before, or after the date of the 
enactment of this Act.
    (d) Sunset.--This section shall not apply after the one-year period 
beginning on the date of the enactment of this Act.
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