Sec. 6003. Restriction on donation reporting for certain 501(c)(4) organizations
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501(c)(4) organizations Subsection
(f)of section 6033, as amended by this Act, is amended— by redesignating paragraphs
(1)and
(2)as subparagraphs
(A)and (B), respectively, and by moving such subparagraphs 2 ems to the right, by striking and inserting the following: in section Every organization 501(c)(4).— in section 501(c)(4).— Every organization , and by adding at the end the following new paragraph: In the case of any such organization, information relating to contributions and gifts may only be required to be included on a return required under subsection
(a)if the contribution or gift is made by an officer or director of the organization (or an individual having powers or responsibilities similar to those of officers or directors) or any covered employee (as defined in section 4960(c)(2)) of the organization. . The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2013.