Vote Smart's Synopsis:

Vote to pass a bill to establish a tax on nonprofit's expenditures related to litigating or commenting on proposals before agencies.

Highlights:

• Specifies that any litigation costs associated with a nonprofit challenging or supporting a government action is not a charitable organization and is therefore any income generated by this action is subject to taxation (Sec. 1). 

•  Requires an audited partnership making an election to (Sec. 2): 

• File a completed federal adjustments report within 90 days of the final determination day; and 

• Pay a determined amount in lieu of taxes within 180 days after the finale determination day. 

Full Bill Text