Statement of Administration Policy: H.R. 5053 – Preventing IRS Abuse and Protecting Free Speech Act

(House Rules)

(Rep. Roskam, R-IL, and 25 cosponsors)

The Administration opposes H.R. 5053, the Preventing IRS Abuse and Protecting Free Speech Act, which would constrain the Internal Revenue Service's (IRS) ability to enforce tax laws and reduce transparency.

Current IRS rules generally require tax-exempt organizations, including section 501(c) organizations, to report the names and addresses of substantial donors (generally, donors of $5,000 or more) as part of their tax returns. In addition, section 501(c)(3) private foundations and section 527 political organizations are required to make this contributor information publicly available.

H.R. 5053 would prohibit the IRS from requiring section 501(c) organizations to report this information with limited exceptions. By permanently preventing the IRS from requiring reporting of donor information by 501(c) organizations, H.R. 5053 would constrain the IRS in enforcing tax laws and reduce the transparency of private foundations.