Sec. 605. Improving E-filing data collection and distribution for non-profits
117 words·~1 min read·
/bill/113/hr/4245/ih/section-605A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection
(n)as subsection
(o)and by inserting after subsection
(m)the following new subsection: Any organization required to file a return under this section shall file such return in electronic form. . Subsection
(b)of section 6104 of such Code is amended by adding at the end the following: Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public in a database that is searchable, sortable, machine readable, and downloadable. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.