,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bhda  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjbe,mr4 
,gos> 7= himself1 ,mr4 ,biggs (         
,arizona1 ,mr4 ,bre*e51 ,mr4 ,bur*ett1  
,mr4 ,crane1 ,mr4 ,nehls1 ,mr4 ,norman1 
& ,mr4 ,web] ( ,texas7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to require ! public disclosure ( !
 names & p>tial addresses ( contributors
 to #eja7;c7 organizations t receive    
,f$]al fund+4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,putt+ ,tru/ 9         
,transp>5cy ,act4  #b4 ,f9d+s & ,s5se ( 
,congress  7a7 ,f9d+s ,congress f9ds !  
foll[+3 7#a7 ,9 ! ,unit$ ,/ates1        
nongov]nm5tal organizations1 or ,n,g,os1
 (t5 assi/ ! ,f$]al gov]nm5t )          
di/ribution ( res\rces to ! ,am]ican ,p 
& abroad4  7#b7 ,! executive ,memo      
entitl$ ,memor&um = ! ,heads (          
,executive ,dep>tm5ts & ,ag5cies1       
publi%$ ,febru>y #f1 #bjbe1 requires    

executive dep>tm5ts & ag5cies to review 
all ,f$]al fund+ to nongov]nm5tal       
organizations2 h[ev]1 ?is review does n 
apply to ^! organizations' non-,f$]al   
s\rces ( fund+4  7#c7 ,! non-,f$]al     
s\rces ( ,n,g,os' extravagant rev5ue are
 already report$ to ! ,int]nal ,rev5ue  
,s]vice ?r\gh ! ,=m #iij ,s*$ule ,b1 b  
^! ,=ms are n %>$ gov]nm5t wide4  7#d7  
,article ,i1 ,section #h ( ! ,u4,s4     
,con/itution emp[]s ,congress to make   
rules = ! gov]nm5t & regulate ! use (   
taxpay] doll>s4  7#e7 ,n,g,os t op]ate  
indep5d5tly ( ! ,f$]al gov]nm5t & any   
,f$]al grants or contributions ( any    
am\nt are n subject to rigor\s          
,congressional ov]sight & face limit$   
re/rictions on expression & association4
  7#f7 ,to emp[] lawmak]s to make       
responsible decisions ) ,am]icans' tax  
doll>s & provide transp>5cy to !        
,am]ican ,p1 all ,am]icans %\ld h access
 to ! megadonors ( ,n,g,os t lev]age    
,f$]al doll>s = _! own ag5da4  7b7 ,s5se
 ( ,congress ,x is ! s5se ( ,congress t 

any nongov]nm5tal organization t        
receives ,f$]al fund+ ( any k9d is act+ 
on behalf ( ! ,unit$ ,/ates gov]nm5t &  
subject to ! same fiscal ov]sight       
requirem5ts z executive ag5cies4  #c4   
,annual disclosure ( contributors to    
exempt organizations  7a7 ,am5dm5ts to  
,int]nal ,rev5ue ,code ( #aihf  7#a7    
,public disclosure ( names & p>tial     
addresses ( donors ,section #fajd ( !   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by ins]t+ 7except z provid$
 9 subsection 7e77 aft] "n or address   
ea* place x appe>s1 &  7,b7 by add+ at !
 end ! foll[+ new subsection3  7e7      
,public disclosure ( ,=m #iij ,9 ! case 
( an organization describ$ 9 subsection 
7c7 ( section #eja & exempt f taxation  
"u section #eja7;a7 :i* receives ,f$]al 
fund+ dur+ ! taxable ye>1 ! ,secret>y   
%all make public any s*$ule ,b ( ,=m    
#iij 7or successor ,=m7 fil$ by su*     
organization-- 7#a7 )9 #fj days (       
process+ su* ,=m1 &  7#b7 ) ! "n1 zip   
code1 & total contribution ( any        

contributor unr$act$4  4  7#b7 ,loss (  
exempt /atus = failure to file s*$ule ,b
 ( ,=m #iij ,section #fjcc7;j7 ( su*    
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,revocation (      
exempt /atus = failure to file s*$ule ,b
 ( ,=m #iij  7,a7 ,notice ,if an        
organization describ$ 9 subsection 7e7  
fails to file ! ,=m requir$ "u su*      
subsection by ! due date = ! return (   
tax = su* organization = ! taxable ye>1 
! ,secret>y %all notify ! organization--
 7i7 t ! ,int]nal ,rev5ue ,s]vice has no
 record ( su* a return or notice f su*  
organization1 &  7ii7 ab\t ! revocation 
t w occur "u subp>agraph 7,b7 if !      
organization fails to file su* a return 
or notice )9 #fj days ( su*             
notification4  7,b7 ,revocation ,if an  
organization describ$ 9 subsection 7e7  
fails to file s*$ule ,b ( ,=m #iij ( !  
,int]nal ,rev5ue ,s]vice 7or any        
successor s*$ule or ,=m7 ) ! return or  
notice ( su* organization = ! taxable   
ye>1 su* organization's /atus z an      

organization exempt f tax "u section    
#eja7;a7 %all be consid]$ revok$ on &   
aft] ! date set by ! ,secret>y "u       
subp>agraph 7,a77ii74 ,! ,secret>y %all 
publi% & ma9ta9 a li/ ( any organization
 ! /atus ( :i* is s revok$4  4  7b7     
,application necess>y = re9/atem5t2     
,retroactive re9/atem5t all[$ if cause  
%[n ,section #fjcc7;j7 ( su* ,code is   
am5d$ by /rik+ p>agraph 7#a7 ea* place x
 appe>s & ins]t+ p>agraph 7#a7 or 7#d74 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to returns fil$ =
 taxable ye>s beg9n+ aft] ! date ( !    
enactm5t ( ?is ,act4