Section 1 Short title
This Act may be cited as the “Increased Transparency in 501(c)(4) Organizations Act of 2018”.
Increased Transparency in 501(c)(4) Organizations Act of 2018
A BILL
To amend the Internal Revenue Code of 1986 to require the disclosure of notifications of intent to operate under section 501(c)(4).
Sec. 2 Disclosure of notifications of intent to operate under 501(c)(4)
In general— Section 6104(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking “and” in clause (iii), by adding “and” at the end of clause (iv), and by inserting after clause (iv) the following new clause:
“(v) any notification required to be made by such organization under section 506(a),”
Effective date— The amendments made by this section shall apply with respect to requests made after the date that is six months after the date of enactment of this Act.