Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB1105

Introduced
3/30/23  

Caption

Don't Weaponize the IRS Act

Impact

The bill’s passage would represent a significant shift in the regulatory landscape concerning how non-profit organizations report their financial activities. The adjustments to the gross receipts threshold would allow many more organizations to operate without the requirement to disclose contributor identities, potentially fostering a more conducive environment for fundraising and support. This could lead to increased financial resources for non-profits, benefiting community initiatives and charitable endeavors. However, it would simultaneously diminish the transparency that some advocates believe is necessary for accountability within the non-profit sector.

Summary

SB1105, known as the 'Don't Weaponize the IRS Act', seeks to amend the Internal Revenue Code of 1986 to codify certain reporting requirements for exempt organizations as established during the Trump administration. A primary aim of the bill is to increase the gross receipts threshold for organizations exempt from reporting, raising it significantly from $5,000 to $50,000. This change is intended to relieve smaller non-profit organizations from what proponents view as burdensome reporting obligations, thereby encouraging their growth and operations without excessive oversight.

Contention

Notable points of contention surrounding SB1105 revolve around the balance between alleviating burdens on non-profits and ensuring accountability. Critics argue that reducing reporting requirements may enable organizations to engage in activities, such as lobbying or political actions, without appropriate oversight. This could raise ethical concerns regarding the influence of undisclosed contributions on public policy and legislation. Proponents of the bill, conversely, maintain that allowing donor anonymity protects individuals from potential repercussions related to their contributions, thereby promoting a more vibrant civil society free from fear of reprisal.

Companion Bills

US HB4622

Same As Don't Weaponize the IRS Act

US SB1101

Related Simplify, Don’t Amplify the IRS Act

US HB2556

Related Simplify, Don’t Amplify the IRS Act

US HB4472

Related First Amendment Protection Act Don't Weaponize the IRS Act

US HB4563

Related ACE Act End Zuckerbucks Act of 2023 Solving an Overlooked Loophole in Votes for Executives (SOLVE) Act Promoting Free and Fair Elections Act Don't Weaponize the IRS Act American Confidence in Elections Act

Similar Bills

No similar bills found.