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Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 with respect to influencing legislation by public charities.

Actions Overview (1)

Date Actions Overview
05/12/1976Introduced in House

All Actions (2)

Date All Actions
05/12/1976Referred to House Committee on Ways and Means.
Action By: House of Representatives
05/12/1976Introduced in House
Action By: House of Representatives

Cosponsors (0)

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Committees (1)

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Committee / Subcommittee Date Activity Reports
House Ways and Means05/12/1976 Referred to

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Subjects (8)

Latest Summary (1)

There is one summary for H.R.13731. View summaries

Shown Here:
Introduced in House (05/12/1976)

Denies tax exempt status to an organization if a substantial part of the activities of such organization consist of carrying on propaganda, or otherwise attempting to infuluence legislation. Limits the applicability of this section to organizations that normally make expenditures for the purpose of influencing legislation in excess of the lobbying ceiling amount or in excess of the ceiling amount for such organization as determined under the Internal Revenue Code.

Imposes a tax of 25 percent of the amount of any excess lobbying expenditures.

Defines the lobbying nontaxable amount as the lesser of $1,000,000 or a specified percentage of exempt purpose expenditures.

Prohibits any charitable contribution tax deduction for out-of-pocket expenditures made by any person on behalf of a tax-exempt organization if the expenditure is made for the purpose of influencing legislation.