,,ii  #aadth ,,congress  #b;d ,session  
,s4 #cjeg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ad1     
#bjaf,mr4 ,scott introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to prohibit the 
,secretary of the ,treasury from        
requiring that the identity of          
contributors to #eja7;c7 organizations  
be included in annual returns4  #a4     
,short title ,this ,act may be cited as 
the ,preventing ,,irs ,abuse and        
,protecting ,free ,speech ,act4  #b4    
,prohibition on requiring that identity 
of contributors to #eja7;c7             
organizations be included in annual     
returns  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 following3  7n7
 ,identifying information of donors     
7#a7 ,in general ,for purposes of       

subsection 7a71 the ,secretary may not  
require the name1 address1 or other     
identifying information of any          
contributor to any organization         
described in section #eja7;c7 of any    
amount of any contribution1 grant1      
bequest1 devise1 or gift of money or    
property4  7#b7 ,exceptions  7,a7 ,in   
general ,paragraph 7#a7 shall not       
apply-- 7i7 to any disclosure required  
by subsection 7a77#b71 and  7ii7 with   
respect to any contribution1 grant1     
bequest1 devise1 or gift of money or    
property made by an officer or director 
of the organization 7or an individual   
having powers or responsibilities       
similar to those of officers or         
directors7 or any covered employee4     
7,b7 ,covered employee ,for purposes of 
this paragraph1 the term covered        
employee means any employee 7including  
any former employee7 of the organization
 if the employee is one of the #e       
highest compensated employees of the    
organization for the taxable year4  7,c7

 ,compensation from related             
organizations  7i7 ,in general          
,compensation of a covered employee by  
the organization shall include any      
compensation paid with respect to       
employment of such employee by any      
related person or governmental entity4  
7ii7 ,related organizations ,a person or
 governmental entity shall be treated as
 related to the organization if such    
person or governmental entity--  7,i7   
controls1 or is controlled by1 the      
organization1  7,,ii7 is controlled by  
one or more persons that control the    
organization1  7,,iii7 is a supported   
organization 7as defined in section     
#eji7;f77#c77 during the taxable year   
with respect to the organization1       
7,,iv7 is a supporting organization     
described in section #eji7;a77#c7 during
 the taxable year with respect to the   
organization1 or  7,v7 in the case of an
 organization that is a voluntary       
employees' beneficiary association      
described in section #eja7;c77#i71      

establishes1 maintains1 or makes        
contributions to such voluntary         
employees' beneficiary association4  4  
7b7 ,conforming amendment ,section      
#fjcc7;b77#e7 of such ,code is amended--
 7#a7 by striking all1 and  7#b7 by     
adding at the end the following3 to the 
extent not prohibited by subsection     
7n714  7c7 ,effective date ,the         
amendments made by this section shall   
apply to returns required to be filed   
for taxable years ending after the date 
of the enactment of this ,act4