,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebig  ,,in ,,the ,,house ,,of  
,,representatives  ,july #cj1 #bjad ,ms4
 ,titus introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means1 and in addition to the
 ,committee on the ,judiciary1 for a    
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
improve transparency in charity         
regulation4  #a4 ,short title ,this ,act
 may be cited as the ,strengthening     
,charities ,through ,transparency ,act  
of #bjad4  #b4 ,mandatory electronic    
filing for annual returns of exempt     
organizations  7a7 ,in general ,section 
#fjcc of the ,internal ,revenue ,code of
 #aihf is amended by redesignating      
subsection 7n7 as subsection 7o7 and by 
inserting after subsection 7m7 the      
following new subsection3  7n7          
,mandatory electronic filing ,any       

organization required to file a return  
under this section shall file such      
return in electronic form4  4  7b7      
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4  #c4 ,inspection
 of electronically filed annual returns 
of exempt organizations  7a7 ,in general
 ,subsection 7b7 of section #fajd of the
 ,internal ,revenue ,code of #aihf is   
amended by adding at the end the        
following3 ,any annual return required  
to be filed electronically under section
 #fjcc7m7 shall be made available by the
 ,secretary to the public in machine    
readable format as soon as practicable44
  7b7 ,effective date ,the amendments   
made by this section shall apply to     
returns filed for taxable years         
beginning after the date of the         
enactment of this ,act4  #d4            
,establishment of database listing      
charities and charity management        
officials convicted of fraud  7a7 ,in   

general ,upon request by the ,attorney  
,general1 a ,state shall make available 
information regarding a charity or a    
charity management official that has    
been convicted of a fraud1 theft1 or a  
financial offense4 ,beginning not later 
than #a year after the date of enactment
 of this ,act1 the ,attorney ,general   
shall establish a database that lists   
each such charity or charity management 
official4 ,information received under   
this subsection shall be made available 
to ,state ,attorney ,generals for       
regulatory and law enforcement purposes4
  7b7 ,definitions ,in this section3    
7#a7 ,the terms charity1 charity        
management official1 information1 and   
financial offenses have such meanings as
 the ,attorney ,general shall by rule   
establish4  7#b7 ,the term ,state means 
any of the several ,states1 the         
,district of ,columbia1 the             
,commonwealth of ,puerto ,rico1 the     
,commonwealth of the ,northern ,mariana 
,islands1 ,guam1 the ,virgin ,islands1  

,american ,samoa1 and any other         
territory or possession of the ,united  
,states4