Sec. 3101. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS
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## SEC. 3101 MANDATORY E-FILING BY EXEMPT ORGANIZATIONS ###
(a)In General Section 6033 is amended by redesignating subsection
(n)as subsection
(o)and by inserting after subsection
(m)the following new subsection: > > ### “(n) Mandatory Electronic Filing > > Any organization required to file a return under this section shall file such return in electronic form. ” > . ###
(b)Other Reports and Returns ####
(1)Political organizations Section 527(j)(7) is amended by striking “if the organization has” and all that follows through “such calendar year”. ####
(2)Unrelated business income tax returns Section 6011 is amended by redesignating subsection
(h)as subsection
(i)and by inserting after subsection
(g)the following new subsection: > > ### “(h) Mandatory E-Filing of Unrelated Business Income Tax Return > > Any organization required to file an annual return under this section which relates to any tax imposed by section 511 shall file such return in electronic form. ” > . ###
(c)Inspection of Electronically Filed Annual Returns Section 6104(b) 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 as soon as practicable in a machine readable format.”. ###
(d)Effective Date **[**[26 U.S.C. 527 note](/us/usc/t26/s527)**]** ####
(1)In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. ####
(2)Transitional relief #####
(A)Small organizations ######
(i)In general In the case of any small organizations, or any other organizations for which the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this paragraph as the “Secretary”) determines the application of the amendments made by this section would cause undue burden without a delay, the Secretary may delay the application of such amendments, but such delay shall not apply to any taxable year beginning on or after the date that is 2 years after the enactment of this Act. ######
(ii)Small organization For purposes of clause (i), the term “small organization” means any organization— ######
(I)the gross receipts of which for the taxable year are less than $200,000; and ######
(II)the aggregate gross assets of which at the end of the taxable year are less than $500,000. #####
(B)Organizations filing form 990-t In the case of any organization described in section 511(a)(2) of the Internal Revenue Code of 1986 which is subject to the tax imposed by section 511(a)(1) of such Code on its unrelated business taxable income, or any organization required to file a return under section 6033 of such Code and include information under subsection
(e)thereof, the Secretary may delay the application of the amendments made by this section, but such delay shall not apply to any taxable year beginning on or after the date that is 2 years after the enactment of this Act.
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Sec. 3101
MANDATORY E-FILING BY EXEMPT ORGANIZATIONS
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