,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #eddc  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjah,mr4
 ,kelly of ,pennsylvania 7for himself   
and ,mrs4 ,murphy of ,florida7          
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
require electronic filing of the annual 
returns of exempt organizations and     
provide for making such returns         
available for public inspection4  #a4   
,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 ,inspection of electronically filed 

annual returns ,section #fajd7;b7 of    
such ,code is amended by adding at the  
end the following3 ,any annual return   
required to be filed electronically     
under section #fjcc7n7 shall be made    
available by the ,secretary to the      
public in machine readable format44  7c7
 ,effective date  7#a7 ,in general      
,except as provided in paragraph 7#b71  
the amendments made by this subsection  
shall apply to returns filed for taxable
 years beginning after the date of the  
enactment of this ,act4  7#b7           
,transitional relief  7,a7 ,small       
organizations  7i7 ,in general ,in the  
case of any small organizations1 or any 
other organizations for which the       
,secretary of the ,treasury or the      
,secretary's delegate 7hereafter        
referred to in this paragraph as the    
,secretary7 determines the application  
of the amendments made by subsection 7a7
 would cause undue burden without a     
delay1 the ,secretary may delay the     
application of such amendments1 but not 

later than taxable years beginning #b   
years after the date of the enactment of
 this ,act4  7ii7 ,small organization   
,for purposes of clause 7i71 the term   
small organization means any            
organization-- 7,i7 the gross receipts  
of which for the taxable year are less  
than #bjj1jjj1 and  7,,ii7 the aggregate
 gross assets of which at the end of the
 taxable year are less than #ejj1jjj4   
7,b7 ,organizations filing form #iij-,t 
,in the case of any organization        
described in section #eaa7;a77#b7 of the
 ,internal ,revenue ,code of #aihf which
 is subject to the tax imposed by       
section #eaa7;a77#a7 of such ,code on   
its unrelated business taxable income1  
or any organization required to file a  
return under section #fjcc of such ,code
 and include information under          
subsection 7e7 thereof1 the ,secretary  
may delay the application of the        
amendments made by this section1 but not
 later than taxable years beginning #b  
years after the date of the enactment of

 this ,act4