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Key Votes

HR 3865 - Stop Targeting of Political Beliefs by the IRS Act of 2014 - National Key Vote


Issues Related to HR 3865

Stage Details

Legislation - Bill Passed (House) (243-176) - (Key vote)
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Title: Stop Targeting of Political Beliefs by the IRS Act of 2014

Vote Result
Yea Votes
Nay Votes
Vote Smart's Synopsis:

Vote to pass a bill that prohibits the Internal Revenue Service (IRS) from issuing, revising, or finalizing any regulation that was in effect on January 1, 2010 regarding an organization that claims a tax exempt status under section 501(c)(4) of the Internal Revenue Code.

  • Limits the qualifications that a social welfare organization is required to have in order to gain tax-exempt status to the following qualifications (Sec. 2):
    • The organization is operated exclusively for the promotion of social welfare;
    • The membership is limited to designated individuals in a single municipality;
    • The net earnings are given to “charitable, educational, or recreational purposes;” and
    • A private shareholder or individual is prohibited from benefitting from the net earnings.
  • Prohibits the Secretary of the Treasury from issuing, revising, or finalizing a regulation, revenue ruling, or other guidance relating to the qualifications for tax-exempt status for a social welfare organization (Sec. 2).
  • Specifies that the provisions of this bill will expire 1 year after the enactment date of the bill (Sec. 2).
Legislation - Introduced (House) -

Title: Stop Targeting of Political Beliefs by the IRS Act of 2014


  • David Lee 'Dave' Camp (MI - R) (Out Of Office)


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