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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Church Audit Procedures Act of 1983

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 to improve Internal Revenue Service procedures concerning investigations and audits of churches, and for other purposes.


Actions Overview (1)

Date
05/11/1983Introduced in House

All Actions (3)

Date
06/27/1984See H.R.4170.
05/11/1983Referred to House Committee on Ways and Means.
Action By: House of Representatives
05/11/1983Introduced in House
Action By: House of Representatives

Cosponsors (173)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Dymally, Mervyn M. [D-CA-31]* 05/11/1983
Rep. Martin, James G. [R-NC-9]* 05/11/1983
Rep. Siljander, Mark D. [R-MI-4]* 05/11/1983
Rep. Nelson, Bill [D-FL-11]* 05/11/1983
Rep. Campbell, Carroll A., Jr. [R-SC-4]* 05/11/1983
Rep. Hall, Tony P. [D-OH-3]* 05/11/1983
Rep. Crane, Philip M. [R-IL-12]* 05/11/1983
Rep. Daniel, W. C. (Dan) [D-VA-5]* 05/11/1983
Rep. Bliley, Tom [R-VA-3]* 05/11/1983
Rep. Emerson, Bill [R-MO-8]* 05/11/1983
Rep. Quillen, James H. (Jimmy) [R-TN-1]* 05/11/1983
Rep. Rudd, Eldon D. [R-AZ-4]* 05/11/1983
Rep. Sensenbrenner, F. James, Jr. [R-WI-9]* 05/11/1983
Rep. Parris, Stanford E. (Stan) [R-VA-8] 06/03/1983
Rep. Dyson, Roy [D-MD-1] 06/03/1983
Rep. Hansen, George V. [R-ID-2] 06/15/1983
Rep. Wolf, Frank R. [R-VA-10] 06/30/1983
Rep. Andrews, Michael [D-TX-25] 06/30/1983
Rep. Simon, Paul [D-IL-22] 07/13/1983
Rep. Pashayan, Charles, Jr. [R-CA-17] 07/13/1983
Rep. Coats, Daniel [R-IN-4] 07/13/1983
Rep. Solomon, Gerald B. H. [R-NY-24] 07/13/1983
Rep. Broomfield, William S. [R-MI-18] 07/13/1983
Rep. Nielson, Howard C. [R-UT-3] 07/13/1983
Rep. Gekas, George W. [R-PA-17] 07/13/1983
Rep. Pursell, Carl D. [R-MI-2] 07/13/1983
Rep. Hunter, Duncan [R-CA-45] 07/13/1983
Rep. Whittaker, Bob [R-KS-5] 07/13/1983
Rep. Hiler, John Patrick [R-IN-3] 07/13/1983
Rep. Burton, Dan [R-IN-6] 07/13/1983
Rep. Crane, Daniel B. [R-IL-19] 07/13/1983
Rep. Wilson, Charles [D-TX-2] 07/13/1983
Rep. Ritter, Don [R-PA-15] 07/13/1983
Rep. Kasich, John R. [R-OH-12] 07/13/1983
Rep. Pritchard, Joel [R-WA-1] 07/13/1983
Rep. Paul, Ron [R-TX-22] 07/13/1983
Rep. Dellums, Ronald V. [D-CA-8] 07/13/1983
Rep. Crockett, George W., Jr. [D-MI-13] 07/13/1983
Rep. Savage, Gus [D-IL-2] 07/13/1983
Rep. Dreier, David [R-CA-33] 07/13/1983
Rep. Kemp, Jack [R-NY-31] 07/13/1983
Rep. Myers, John T. [R-IN-7] 07/13/1983
Rep. Vander Jagt, Guy [R-MI-9] 07/13/1983
Rep. DeWine, Mike [R-OH-7] 07/13/1983
Rep. Stangeland, Arlan [R-MN-7] 07/13/1983
Rep. Livingston, Bob [R-LA-1] 07/13/1983
Rep. Courter, Jim [R-NJ-12] 07/13/1983
Rep. Lowery, Bill [R-CA-41] 07/13/1983
Rep. Gingrich, Newt [R-GA-6] 07/13/1983
Rep. Lott, Trent [R-MS-5] 07/13/1983
Rep. Weber, Vin [R-MN-2] 07/13/1983
Rep. Gramm, Phil [D-TX-6] 07/20/1983
Rep. Tallon, Robert M. (Robin) [D-SC-6] 07/20/1983
Rep. Forsythe, Edwin B. [R-NJ-13] 07/26/1983
Rep. Watkins, Wes [D-OK-3] 07/26/1983
Rep. Moorhead, Carlos J. [R-CA-22] 07/29/1983
Rep. Smith, Christopher H. [R-NJ-4] 08/03/1983
Rep. Lewis, Thomas F. [R-FL-12] 09/13/1983
Rep. Chappell, Bill, Jr. [D-FL-4] 09/13/1983
Rep. Britt, Robin [D-NC-6] 09/13/1983
Rep. Patman, William N. [D-TX-14] 09/13/1983
Rep. Hance, Kent R. [D-TX-19] 09/13/1983
Rep. Shelby, Richard C. [D-AL-7] 09/13/1983
Rep. Durbin, Richard J. [D-IL-20] 09/13/1983
Rep. Montgomery, G. V. (Sonny) [D-MS-3] 09/13/1983
Rep. Bevill, Tom [D-AL-4] 09/21/1983
Rep. Thomas, William M. [R-CA-20] 09/21/1983
Rep. Vandergriff, Tommy J. [D-TX-26] 09/21/1983
Rep. Badham, Robert E. [R-CA-40] 09/21/1983
Rep. Porter, John Edward [R-IL-10] 09/21/1983
Rep. Daub, Hal [R-NE-2] 09/29/1983
Rep. Dannemeyer, William E. [R-CA-39] 09/29/1983
Rep. Barnard, Doug, Jr. [D-GA-10] 09/29/1983
Rep. McEwen, Bob [R-OH-6] 09/29/1983
Rep. Young, Don [R-AK-At Large] 09/29/1983
Rep. Packard, Ron [R-CA-43] 10/05/1983
Rep. Sawyer, Harold S. [R-MI-5] 10/05/1983
Rep. Goodling, William F. [R-PA-19] 10/18/1983
Rep. Rinaldo, Matthew J. [R-NJ-7] 10/18/1983
Rep. Robinson, J. Kenneth [R-VA-7] 10/18/1983
Rep. Hutto, Earl [D-FL-1] 10/21/1983
Rep. Franklin, William W. [R-MS-2] 10/24/1983
Rep. Fuqua, Don [D-FL-2] 10/27/1983
Rep. Rogers, Harold [R-KY-5] 10/27/1983
Rep. Lungren, Daniel E. [R-CA-42] 10/27/1983
Rep. Duncan, John J. [R-TN-2] 10/27/1983
Rep. Fields, Jack [R-TX-8] 10/27/1983
Rep. Hyde, Henry J. [R-IL-6] 11/01/1983
Rep. Frost, Martin [D-TX-24] 11/01/1983
Rep. Hall, Katie [D-IN-1] 11/01/1983
Rep. Boehlert, Sherwood [R-NY-25] 11/03/1983
Rep. Conable, Barber B., Jr. [R-NY-30] 11/04/1983
Rep. Jenkins, Edgar L. [D-GA-9] 11/09/1983
Rep. Dickinson, William L. [R-AL-2] 11/09/1983
Rep. Stenholm, Charles W. [D-TX-17] 11/15/1983
Rep. Bilirakis, Michael [R-FL-9] 11/15/1983
Rep. Corcoran, Tom [R-IL-14] 11/18/1983
Rep. Ford, Harold E. [D-TN-9] 01/23/1984
Rep. Sikorski, Gerry E. [D-MN-6] 01/23/1984
Rep. Hopkins, Larry J. [R-KY-6] 01/23/1984
Rep. Miller, Clarence E. [R-OH-10] 01/23/1984
Rep. Bateman, Herbert H. [R-VA-1] 01/23/1984
Rep. McCollum, Bill [R-FL-5] 01/23/1984
Rep. Nichols, Bill [D-AL-3] 01/23/1984
Rep. Stokes, Louis [D-OH-21] 01/23/1984
Rep. Weiss, Ted [D-NY-17] 01/31/1984
Rep. Eckart, Dennis E. [D-OH-11] 01/31/1984
Rep. Traxler, Bob [D-MI-8] 01/31/1984
Rep. McKernan, John R., Jr. [R-ME-1] 02/06/1984
Rep. Horton, Frank J. [R-NY-29] 02/09/1984
Rep. Walker, Robert S. [R-PA-16] 03/05/1984
Rep. Craig, Larry E. [R-ID-1] 03/05/1984
Rep. Gore, Albert, Jr. [D-TN-6] 03/05/1984
Rep. Hall, Sam B., Jr. [D-TX-1] 03/05/1984
Rep. Skeen, Joe [R-NM-2] 03/05/1984
Rep. Chandler, Rod D. [R-WA-8] 03/05/1984
Rep. English, Glenn [D-OK-6] 03/05/1984
Rep. Daschle, Thomas A. [D-SD-At Large] 03/05/1984
Rep. Roberts, Pat [R-KS-1] 03/05/1984
Rep. Taylor, G. [R-MO-7] 03/05/1984
Rep. Wortley, George C. [R-NY-27] 03/05/1984
Rep. de la Garza, E. [D-TX-15] 03/05/1984
Rep. Miller, George [D-CA-7] 03/05/1984
Rep. Mineta, Norman Y. [D-CA-13] 03/05/1984
Rep. Martin, David O'B. [R-NY-26] 03/05/1984
Rep. Lantos, Tom [D-CA-11] 03/05/1984
Rep. Albosta, Donald J. [D-MI-10] 03/05/1984
Rep. Roemer, Buddy [D-LA-4] 03/05/1984
Rep. Moore, W. Henson [R-LA-6] 03/05/1984
Rep. Carney, William [R-NY-1] 03/05/1984
Rep. Smith, Denny [R-OR-5] 03/05/1984
Rep. Wolpe, Howard E. [D-MI-3] 03/05/1984
Rep. Vucanovich, Barbara F. [R-NV-2] 03/05/1984
Rep. Rowland, J. Roy [D-GA-8] 03/05/1984
Rep. O'Brien, George M. [R-IL-4] 03/05/1984
Rep. Aspin, Les [D-WI-1] 03/05/1984
Rep. Yatron, Gus [D-PA-6] 03/05/1984
Rep. Bartlett, Steve [R-TX-3] 03/05/1984
Rep. Gilman, Benjamin A. [R-NY-22] 03/05/1984
Rep. McCain, John [R-AZ-1] 03/08/1984
Rep. Holt, Marjorie S. [R-MD-4] 03/08/1984
Rep. Alexander, Bill [D-AR-1] 03/08/1984
Rep. Bethune, Ed [R-AR-2] 03/08/1984
Rep. Levitas, Elliott H. [D-GA-4] 03/08/1984
Rep. Seiberling, John F. [D-OH-14] 03/08/1984
Rep. Pickle, J. J. [D-TX-10] 03/08/1984
Rep. Slattery, Jim [D-KS-2] 03/08/1984
Rep. Feighan, Edward F. [D-OH-19] 03/08/1984
Rep. Green, S. William [R-NY-15] 03/08/1984
Rep. Spratt, John M., Jr. [D-SC-5] 03/08/1984
Rep. Hartnett, Thomas F. [R-SC-1] 03/08/1984
Rep. Whitehurst, G. William [R-VA-2] 03/08/1984
Rep. Lent, Norman F. [R-NY-4] 03/08/1984
Rep. Loeffler, Tom [R-TX-21] 03/08/1984
Rep. Molinari, Guy [R-NY-14] 03/08/1984
Rep. Johnson, Nancy L. [R-CT-6] 03/08/1984
Rep. Hayes, Charles A. [D-IL-1] 03/08/1984
Rep. Wheat, Alan [D-MO-5] 03/08/1984
Rep. Lagomarsino, Robert J. [R-CA-19] 03/22/1984
Rep. Mitchell, Parren J. [D-MD-7] 03/22/1984
Rep. Annunzio, Frank [D-IL-11] 03/22/1984
Rep. Kindness, Thomas N. [R-OH-8] 03/22/1984
Rep. Madigan, Edward R. [R-IL-15] 03/22/1984
Rep. Lewis, Jerry [R-CA-35] 03/22/1984
Rep. Regula, Ralph [R-OH-16] 03/22/1984
Rep. Shumway, Norman D. [R-CA-14] 03/22/1984
Rep. Spence, Floyd [R-SC-2] 03/22/1984
Rep. Ray, Richard B. [D-GA-3] 03/22/1984
Rep. Hillis, Elwood H. [R-IN-5] 03/22/1984
Rep. Dowdy, Wayne [D-MS-4] 05/01/1984
Rep. Staggers, Harley O., Jr. [D-WV-2] 05/09/1984
Rep. Foley, Thomas S. [D-WA-5] 05/15/1984
Rep. Sundquist, Don [R-TN-7] 05/22/1984

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means05/11/1983 Referred to

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Latest Summary (1)

There is one summary for H.R.2977. View summaries

Shown Here:
Introduced in House (05/11/1983)

Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice.

Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed.

Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary.

Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.