Internal Revenue Code:Sec. 6033. Returns by exempt organizations
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
Statute
Sec. 6033. Returns by exempt organizations
(a) Organizations required to file
(1) In general
Except as provided in paragraph (3), every organization exempt
from taxation under section 501(a) shall file an annual return,
stating specifically the items of gross income, receipts, and
disbursements, and such other information for the purpose of
carrying out the internal revenue laws as the Secretary may by
forms or regulations prescribe, and shall keep such records,
render under oath such statements, make such other returns, and
comply with such rules and regulations as the Secretary may from
time to time prescribe; except that, in the discretion of the
Secretary, any organization described in section 401(a) may be
relieved from stating in its return any information which is
reported in returns filed by the employer which established such
organization.
(2) Being a party to certain reportable transactions.--
Every tax-exempt entity described in section 4965(c) shall file
(in such form and manner and at such time as determined by the
Secretary) a disclosure of--
(A) such entity's being a party to any prohibited
tax shelter transaction (as defined in section 4965(e)), and
(B) the identity of any other party to such transaction which
is known by such tax-exempt entity.
(3) Exceptions from filing
(A) Mandatory exceptions
Paragraph (1) shall not apply to -
(i) churches, their integrated auxiliaries, and conventions
or associations of churches,
(ii) any organization (other than a private foundation, as
defined in section 509(a)) described in subparagraph (C), the
gross receipts of which in each taxable year are normally not
more than $5,000, or
(iii) the exclusively religious activities of any religious
order.
(B) Discretionary exceptions
The Secretary may relieve any organization required under
paragraph (1) (other than an organization described in section
509(a)(3)) to file an information return from filing such a
return where he determines that such filing is not necessary to
the efficient administration of the internal revenue laws.
(C) Certain organizations
The organizations referred to in subparagraph (A)(ii) are -
(i) a religious organization described in section
501(c)(3);
(ii) an educational organization described in section
170(b)(1)(A)(ii);
(iii) a charitable organization, or an organization for the
prevention of cruelty to children or animals, described in
section 501(c)(3), if such organization is supported, in
whole or in part, by funds contributed by the United States
or any State or political subdivision thereof, or is
primarily supported by contributions of the general public;
(iv) an organization described in section 501(c)(3), if
such organization is operated, supervised, or controlled by
or in connection with a religious organization described in
clause (i);
(v) an organization described in section 501(c)(8); and
(vi) an organization described in section 501(c)(1), if
such organization is a corporation wholly owned by the United
States or any agency or instrumentality thereof, or a
wholly-owned subsidiary of such a corporation.
(b) Certain organizations described in section 501(c)(3)
Every organization described in section 501(c)(3) which is
subject to the requirements of subsection (a) shall furnish
annually information, at such time and in such manner as the
Secretary may by forms or regulations prescribe, setting forth -
(1) its gross income for the year,
(2) its expenses attributable to such income and incurred
within the year,
(3) its disbursements within the year for the purposes for
which it is exempt,
(4) a balance sheet showing its assets, liabilities, and net
worth as of the beginning of such year,
(5) the total of the contributions and gifts received by it
during the year, and the names and addresses of all substantial
contributors,
(6) the names and addresses of its foundation managers (within
the meaning of section 4946(b)(1)) and highly compensated
employees,
(7) the compensation and other payments made during the year to
each individual described in paragraph (6),
(8) in the case of an organization with respect to which an
election under section 501(h) is effective for the taxable year,
the following amounts for such organization for such taxable
year:
(A) the lobbying expenditures (as defined in section
4911(c)(1)),
(B) the lobbying nontaxable amount (as defined in section
4911(c)(2)),
(C) the grass roots expenditures (as defined in section
4911(c)(3)), and
(D) the grass roots nontaxable amount (as defined in section
4911(c)(4)),
(9) such other information with respect to direct or indirect
transfers to, and other direct or indirect transactions and
relationships with, other organizations described in section
501(c) (other than paragraph (3) thereof) or section 527 as the
Secretary may require to prevent -
(A) diversion of funds from the organization's exempt
purpose, or
(B) misallocation of revenues or expenses,
(10) the respective amounts (if any) of the taxes imposed on
the organization, or any organization manager of the
organization, during the taxable year under any of the following
provisions (and the respective amounts (if any) of reimbursements
paid by the organization during the taxable year with respect to
taxes imposed on any such organization manager under any of such
provisions):
(A) section 4911 (relating to tax on excess expenditures to
influence legislation),
(B) section 4912 (relating to tax on disqualifying lobbying
expenditures of certain organizations), and
(C) section 4955 (relating to taxes on political expenditures
of section 501(c)(3) organizations), except to the extent that,
by reason of section 4962, the taxes imposed under such section
are not required to be paid or are credited or refunded,
(11) the respective amounts (if any) of -
(A) the taxes imposed with respect to the organization on any
organization manager, or any disqualified person, during the
taxable year under section 4958 (relating to taxes on private
excess benefit from certain charitable organizations), and
(B) reimbursements paid by the organization during the
taxable year with respect to taxes imposed under such section,
except to the extent that, by reason of section 4962, the taxes
imposed under such section are not required to be paid or are
credited or refunded,
(12) such information as the Secretary may require with respect
to any excess benefit transaction (as defined in section 4958),
(13) such information with respect to disqualified persons as
the Secretary may prescribe, and
(14) such other information for purposes of carrying out the
internal revenue laws as the Secretary may require.
For purposes of paragraph (8), if section 4911(f) applies to the
organization for the taxable year, such organization shall furnish
the amounts with respect to the affiliated group as well as with
respect to such organization.
(c) Additional provisions relating to private foundations
In the case of an organization which is a private foundation
(within the meaning of section 509(a)) -
(1) the Secretary shall by regulations provide that the private
foundation shall include in its annual return under this section
such information (not required to be furnished by subsection (b)
or the forms or regulations prescribed thereunder) as would have
been required to be furnished under section 6056 (relating to
annual reports by private foundations) as such section 6056 was
in effect on January 1, 1979, and
(2) the foundation managers shall furnish copies of the annual
return under this section to such State officials, at such times,
and under such conditions, as the Secretary may by regulations
prescribe.
Nothing in paragraph (1) shall require the inclusion of the name
and address of any recipient (other than a disqualified person
within the meaning of section 4946) of 1 or more charitable gifts
or grants made by the foundation to such recipient as an indigent
or needy person if the aggregate of such gifts or grants made by
the foundation to such recipient during the year does not exceed
$1,000.
(d) Section to apply to nonexempt charitable trusts and nonexempt
private foundations
The following organizations shall comply with the requirements of
this section in the same manner as organizations described in
section 501(c)(3) which are exempt from tax under section 501(a):
(1) Nonexempt charitable trusts
A trust described in section 4947(a)(1) (relating to nonexempt
charitable trusts).
(2) Nonexempt private foundations
A private foundation which is not exempt from tax under section
501(a).
(e) Special rules relating to lobbying activities
(1) Reporting requirements
(A) In general
If this subsection applies to an organization for any taxable
year, such organization -
(i) shall include on any return required to be filed under
subsection (a) for such year information setting forth the
total expenditures of the organization to which section
162(e)(1) applies and the total amount of the dues or other
similar amounts paid to the organization to which such
expenditures are allocable, and
(ii) except as provided in paragraphs (2)(A)(i) and (3),
shall, at the time of assessment or payment of such dues or
other similar amounts, provide notice to each person making
such payment which contains a reasonable estimate of the
portion of such dues or other similar amounts to which such
expenditures are so allocable.
(B) Organizations to which subsection applies
(i) In general
This subsection shall apply to any organization which is
exempt from taxation under section 501 other than an
organization described in section 501(c)(3).
(ii) Special rule for in-house expenditures
This subsection shall not apply to the in-house
expenditures (within the meaning of section 162(e)(5)(B)(ii))
of an organization for a taxable year if such expenditures do
not exceed $2,000. In determining whether a taxpayer exceeds
the $2,000 limit under this clause, there shall not be taken
into account overhead costs otherwise allocable to activities
described in subparagraphs (A) and (D) of section 162(e)(1).
(iii) Coordination with section 527(f)
This subsection shall not apply to any amount on which tax
is imposed by reason of section 527(f).
(C) Allocation
For purposes of this paragraph -
(i) In general
Expenditures to which section 162(e)(1) applies shall be
treated as paid out of dues or other similar amounts to the
extent thereof.
(ii) Carryover of lobbying expenditures in excess of dues
If expenditures to which section 162(e)(1) applies exceed
the dues or other similar amounts for any taxable year, such
excess shall be treated as expenditures to which section
162(e)(1) applies which are paid or incurred by the
organization during the following taxable year.
(2) Tax imposed where organization does not notify
(A) In general
If an organization -
(i) elects not to provide the notices described in
paragraph (1)(A) for any taxable year, or
(ii) fails to include in such notices the amount allocable
to expenditures to which section 162(e)(1) applies
(determined on the basis of actual amounts rather than the
reasonable estimates under paragraph (1)(A)(ii)),
then there is hereby imposed on such organization for such
taxable year a tax in an amount equal to the product of the
highest rate of tax imposed by section 11 for the taxable year
and the aggregate amount not included in such notices by reason
of such election or failure.
(B) Waiver where future adjustments made
The Secretary may waive the tax imposed by subparagraph
(A)(ii) for any taxable year if the organization agrees to
adjust its estimates under paragraph (1)(A)(ii) for the
following taxable year to correct any failures.
(C) Tax treated as income tax
For purposes of this title, the tax imposed by subparagraph
(A) shall be treated in the same manner as a tax imposed by
chapter 1 (relating to income taxes).
(3) Exception where dues generally nondeductible
Paragraph (1)(A) shall not apply to an organization which
establishes to the satisfaction of the Secretary that
substantially all of the dues or other similar amounts paid by
persons to such organization are not deductible without regard to
section 162(e).
(f) Certain organizations described in section 501(c)(4)
Every organization described in section 501(c)(4) which is
subject to the requirements of subsection (a) shall include on the
return required under subsection (a) the information referred to in
paragraphs (11), (12) and (13) of subsection (b) with respect to
such organization.
(g) Returns required by political organizations
In the case of a political organization required to file a return
under section 6012(a)(6) -
(1) such organization shall file a return -
(A) containing the information required, and complying with
the other requirements, under subsection (a)(1) for
organizations exempt from taxation under section 501(a), and
(B) containing such other information as the Secretary deems
necessary to carry out the provisions of this subsection, and
(2) subsection (a)(2)(B) (relating to discretionary exceptions)
shall apply with respect to such return.
(h) Controlling Organizations.--Each controlling organization
(within the meaning of section 512(b)(13)) which is subject to the
requirements of subsection (a) shall include on the return required
under subsection (a)--
(1) any interest, annuities, royalties, or rents received
from each controlled entity (within the meaning of section
512(b)(13)),
(2) any loans made to each such controlled entity, and
(3) any transfers of funds between such controlling
organization and each such controlled entity.
(i) Additional Notification Requirements.--Any organization the
gross receipts of which in any taxable year result in such organization
being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)--
(1) shall furnish annually, in electronic form, and at
such time and in such manner as the Secretary may by regulations
prescribe, information setting forth--
(A) the legal name of the organization,
(B) any name under which such organization
operates or does business,
(C) the organization's mailing address and
Internet web site address (if any),
(D) the organization's taxpayer identification
number,
(E) the name and address of a principal officer,
and
(F) evidence of the continuing basis for the
organization's exemption from the filing requirements
under subsection (a)(1), and
(2) upon the termination of the existence of the
organization, shall furnish notice of such termination.
(j) Loss of Exempt Status for Failure To File Return or Notice.--
(1) <<NOTE: Revocation.>> In general.--If an organization
described in subsection (a)(1) or (i) fails to file an annual
return or notice required under either subsection for 3
consecutive years, such organization's status as an organization
exempt from tax under section 501(a) shall be considered revoked
on and after the date set by the Secretary for the filing of the
third annual return or notice. <<NOTE: Publication. Records.>> The
Secretary shall publish and maintain a list of any organization the
status of which is so revoked.
(2) Application necessary for reinstatement.--Any
organization the tax-exempt status of which is revoked under
paragraph (1) must apply in order to obtain reinstatement of
such status regardless of whether such organization was
originally required to make such an application.
(3) Retroactive reinstatement if reasonable cause shown
for failure.--If, upon application for reinstatement of status
as an organization exempt from tax under section 501(a), an
organization described in paragraph (1) can show to the
satisfaction of the Secretary evidence of reasonable cause
for the failure described in such paragraph, the organization's
exempt status may, in the discretion of the Secretary, be
reinstated effective from the date of the revocation under such
paragraph.
(k) Additional Provisions Relating to Sponsoring Organizations.--
Every organization described in section 4966(d)(1) shall, on the return
required under subsection (a) for the taxable year--
(1) list the total number of donor advised funds (as
defined in section 4966(d)(2)) it owns at the end of such
taxable year,
(2) indicate the aggregate value of assets held in such
funds at the end of such taxable year, and
(3) indicate the aggregate contributions to and grants
made from such funds during such taxable year.
(l) Additional Provisions Relating to Supporting Organizations.--
Every organization described in section 509(a)(3) shall, on the return
required under subsection (a)--
(1) list the supported organizations (as defined in
section 509(f)(3)) with respect to which such organization
provides support,
(2) indicate whether the organization meets the
requirements of clause (i), (ii), or (iii) of section
509(a)(3)(B), and
(3) certify that the organization meets the requirements
of section 509(a)(3)(C).
(m) Cross references
For provisions relating to statements, etc., regarding exempt
status of organizations, see section 6001.
For reporting requirements as to certain liquidations,
dissolutions, terminations, and contractions, see section
6043(b). For provisions relating to penalties for failure to
file a return required by this section, see section 6652(c).
For provisions relating to information required in connection
with certain plans of deferred compensation, see section 6058.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 85-866, title I,
Sec. 75(b), Sept. 2, 1958, 72 Stat. 1661; Pub. L. 91-172, title I,
Sec. 101(d)(1), (2), (j)(30), (31), Dec. 30, 1969, 83 Stat. 519,
520, 529; Pub. L. 93-406, title II, Sec. 1031(c)(2), Sept. 2, 1974,
88 Stat. 946; Pub. L. 94-455, title XIII, Sec. 1307(a)(4), title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1722, 1834; Pub.
L. 96-603, Sec. 1(a), Dec. 28, 1980, 94 Stat. 3503; Pub. L. 99-514,
title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub.
L. 100-203, title X, Sec. 10703(a), Dec. 22, 1987, 101 Stat.
1330-460; Pub. L. 103-66, title XIII, Sec. 13222(c), Aug. 10, 1993,
107 Stat. 480; Pub. L. 104-168, title XIII, Sec. 1312(a), (b), July
30, 1996, 110 Stat. 1479; Pub. L. 104-188, title I, Sec. 1703(g),
Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105-34, title XVI, Sec.
1603(b), Aug. 5, 1997, 111 Stat. 1096; Pub. L. 105-277, div. J,
title I, Sec. 1004(b)(2)(A), Oct. 21, 1998, 112 Stat. 2681-889;
Pub. L. 106-230, Sec. 3(a)(2), July 1, 2000, 114 Stat. 482.)
Amendment of Section
ADJUSTMENT OF EXCEPTION AMOUNT FOR REPORTING EXCEPTION FOR CERTAIN
EXEMPT ORGANIZATIONS
For adjustment of limitation amount for tax years beginning in
2002 for determining applicability of subsec. (e)(3) of this
section to certain exempt organizations, see section 3.23 of
Revenue Procedure 2001-59, set out as a note under section 1 of
this title.
References in Text
REFERENCES IN TEXT
Section 6056 of this title, referred to in subsec. (c)(1), was
repealed by Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94 Stat.
3504.
Miscellaneous
AMENDMENTS
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1245. RETURNS OF SUPPORTING ORGANIZATIONS.
(a) Requirement To File Return.--Subparagraph (B) of section
6033(a)(3) <<NOTE: 26 USC 6033.>> is amended by inserting ``(other than
an organization described in section 509(a)(3))'' after ``paragraph
(1)''.
(b) Matters Included on Returns.--Section 6033, as amended by this
Act, is amended by redesignating subsection (l) as subsection (m) and by
inserting after subsection (k) the following new subsection:
``(l) Additional Provisions Relating to Supporting Organizations.--
Every organization described in section 509(a)(3) shall, on the return
required under subsection (a)--
``(1) list the supported organizations (as defined in
section 509(f)(3)) with respect to which such organization
provides support,
``(2) indicate whether the organization meets the
requirements of clause (i), (ii), or (iii) of section
509(a)(3)(B), and
``(3) certify that the organization meets the requirements
of section 509(a)(3)(C).''.
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1235. RETURNS OF, AND APPLICATIONS FOR RECOGNITION BY, SPONSORING
ORGANIZATIONS.
(a) Matters Included on Returns.--
(1) In general.--Section 6033, as amended by this Act, is
amended by redesignating subsection (k) as subsection (l) and by
inserting after subsection (j) the following new subsection:
``(k) Additional Provisions Relating to Sponsoring Organizations.--
Every organization described in section 4966(d)(1) shall, on the return
required under subsection (a) for the taxable year--
``(1) list the total number of donor advised funds (as
defined in section 4966(d)(2)) it owns at the end of such
taxable year,
``(2) indicate the aggregate value of assets held in such
funds at the end of such taxable year, and
``(3) indicate the aggregate contributions to and grants
made from such funds during such taxable year.''.
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1223. NOTIFICATION REQUIREMENT FOR ENTITIES NOT CURRENTLY REQUIRED
TO FILE.
(a) In General.--Section 6033 <<NOTE: 26 USC 6033.>> (relating to
returns by exempt organizations), as amended by this Act, is amended by
redesignating subsection (i) as subsection (j) and by inserting after
subsection (h) the following new subsection:
``(i) Additional Notification Requirements.--Any organization the
gross receipts of which in any taxable year result in such organization
being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)--
``(1) shall furnish annually, in electronic form, and at
such time and in such manner as the Secretary may by regulations
prescribe, information setting forth--
``(A) the legal name of the organization,
``(B) any name under which such organization
operates or does business,
``(C) the organization's mailing address and
Internet web site address (if any),
``(D) the organization's taxpayer identification
number,
``(E) the name and address of a principal officer,
and
``(F) evidence of the continuing basis for the
organization's exemption from the filing requirements
under subsection (a)(1), and
``(2) upon the termination of the existence of the
organization, shall furnish notice of such termination.''.
(b) Loss of Exempt Status for Failure To File Return or Notice.--
Section 6033 (relating to returns by exempt organizations), as amended
by subsection (a), is amended by redesignating subsection (j) as
subsection (k) and by inserting after subsection (i) the following new
subsection:
``(j) Loss of Exempt Status for Failure To File Return or Notice.--
``(1) <<NOTE: Revocation.>> In general.--If an organization
described in subsection (a)(1) or (i) fails to file an annual
return or notice required under either subsection for 3
consecutive years, such organization's status as an organization
exempt from tax under section 501(a) shall be considered revoked
on and after the date set by the Secretary for the filing of the
third annual return or
notice. <<NOTE: Publication. Records.>> The Secretary shall
publish and maintain a list of any organization the status of
which is so revoked.
``(2) Application necessary for reinstatement.--Any
organization the tax-exempt status of which is revoked under
paragraph (1) must apply in order to obtain reinstatement of
such status regardless of whether such organization was
originally required to make such an application.
``(3) Retroactive reinstatement if reasonable cause shown
for failure.--If, upon application for reinstatement of status
as an organization exempt from tax under section 501(a), an
organization described in paragraph (1) can show to the
satisfaction of the Secretary evidence of reasonable cause
for the failure described in such paragraph, the organization's
exempt status may, in the discretion of the Secretary, be
reinstated effective from the date of the revocation under such
paragraph.''.
(e) <<NOTE: 26 USC 6033 note.>> Secretarial Outreach Requirements.--
(1) Notice requirement.--The Secretary of the Treasury shall
notify in a timely manner every organization described in
section 6033(i) of the Internal Revenue Code of 1986 (as added
by this section) of the requirement under such section 6033(i)
and of the penalty established under section 6033(j) of such
Code--
(A) by mail, in the case of any organization the
identity and address of which is included in the list of
exempt organizations maintained by the Secretary, and
(B) by Internet or other means of outreach, in the
case of any other organization.
(2) <<NOTE: Public information.>> Loss of status penalty for
failure to file return.--The Secretary of the Treasury shall
publicize, in a timely manner in appropriate forms and
instructions and through other appropriate means, the penalty
established under section 6033(j) of such Code for the failure
to file a return under subsection (a)(1) or (i) of section 6033
of such Code.
2006 - Pension Protection Act of 2006 (P.L. 109-280)
Section 1205(b) Reporting.--
(1) In general.--Section 6033 <<NOTE: 26 USC
6033.>> (relating to returns by exempt organizations) is amended
by redesignating subsection (h) as subsection (i) and by
inserting after subsection (g) the following new subsection:
``(h) Controlling Organizations.--Each controlling organization
(within the meaning of section 512(b)(13)) which is subject to the
requirements of subsection (a) shall include on the return required
under subsection (a)--
``(1) any interest, annuities, royalties, or rents received
from each controlled entity (within the meaning of section
512(b)(13)),
``(2) any loans made to each such controlled entity, and
``(3) any transfers of funds between such controlling
organization and each such controlled entity.''.
(2) Report to congress.--Not later than January 1, 2009, the
Secretary of the Treasury shall submit to the Committee on
Finance of the Senate and the Committee on Ways and Means of the
House of Representatives a report on the effectiveness of the
Internal Revenue Service in administering the amendments made by
subsection (a) and on the extent to which payments by controlled
entities (within the meaning of section 512(b)(13) of the
Internal Revenue Code of 1986) to controlling organizations
(within the meaning of section 512(b)(13) of such Code) meet the
requirements under section 482 of such Code. Such report shall
include the results of any audit of any controlling organization
or controlled entity and recommendations relating to the tax
treatment of payments from controlled entities to controlling
organizations.
2006 - P.L. 109-222, Section 516
(b) Disclosure Requirements.--
(1) Disclosure by entity to the internal revenue service.--
(A) In general.--Section <<NOTE: 26 USC
6033.>> 6033(a) (relating to organizations required to
file) is amended by redesignating paragraph (2) as
paragraph (3) and by inserting after paragraph (1) the
following new paragraph:
``(2) Being a party to certain reportable transactions.--
Every tax-exempt entity described in section 4965(c) shall file
(in such form and manner and at such time as determined by the
Secretary) a disclosure of--
``(A) such entity's being a party to any prohibited
tax shelter transaction (as defined in section 4965(e)),
and
``(B) the identity of any other party to such
transaction which is known by such tax-exempt entity.''.
(B) Conforming amendment.--Section 6033(a)(1) is
amended by striking ``paragraph (2)'' and inserting
``paragraph (3)''.
2000 - Subsecs. (g), (h). Pub. L. 106-230 added subsec. (g) and
redesignated former subsec. (g) as (h).
1998 - Subsec. (c). Pub. L. 105-277 inserted ''and'' at end of
par. (1), redesignated par. (3) as (2), and struck out former par.
(2) which read as follows: ''a copy of the notice required by
section 6104(d) (relating to public inspection of private
foundations' annual returns), together with proof of publication
thereof, shall be filed by the foundation together with the annual
return under this section, and''.
1997 - Subsec. (b)(10). Pub. L. 105-34, Sec. 1603(b)(1)(A), in
introductory provisions, substituted ''the respective amounts (if
any) of the taxes imposed on the organization, or any organization
manager of the organization, during the taxable year under any of
the following provisions (and the respective amounts (if any) of
reimbursements paid by the organization during the taxable year
with respect to taxes imposed on any such organization manager
under any of such provisions):'' for ''the respective amounts (if
any) of the taxes paid by the organization during the taxable year
under the following provisions:''.
Subsec. (b)(10)(C). Pub. L. 105-34, Sec. 1603(b)(1)(B), inserted
at end ''except to the extent that, by reason of section 4962, the
taxes imposed under such section are not required to be paid or are
credited or refunded,''.
Subsec. (b)(11). Pub. L. 105-34, Sec. 1603(b)(2), amended par.
(11) generally. Prior to amendment, par. (11) read as follows:
''the respective amounts (if any) of the taxes paid by the
organization, or any disqualified person with respect to such
organization, during the taxable year under section 4958 (relating
to taxes on private excess benefit from certain charitable
organizations),''.
1996 - Subsec. (b)(10) to (14). Pub. L. 104-168, Sec. 1312(a),
added pars. (10) to (13) and redesignated former par. (10) as (14).
Subsec. (e)(1)(B)(i). Pub. L. 104-188, Sec. 1703(g)(2),
substituted ''section 501'' for ''this subtitle''.
Subsec. (e)(1)(B)(iii). Pub. L. 104-188, Sec. 1703(g)(1), added
subcl. (iii).
Subsecs. (f), (g). Pub. L. 104-168, Sec. 1312(b), added subsec.
(f) and redesignated former subsec. (f) as (g).
1993 - Subsecs. (e), (f). Pub. L. 103-66 added subsec. (e) and
redesignated former subsec. (e) as (f).
1987 - Subsec. (b)(9), (10). Pub. L. 100-203 added pars. (9) and
(10).
1986 - Subsec. (e). Pub. L. 99-514 substituted ''section
6652(c)'' for ''section 6652(d)''.
1980 - Subsecs. (c) to (e). Pub. L. 96-603 added subsecs. (c) and
(d) and redesignated former subsec. (c) as (e).
1976 - Subsec. (a)(1), (2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out ''or his delegate'' after ''Secretary'' wherever
appearing.
Subsec. (b). Pub. L. 94-455, Sec. 1307(a)(4), 1906(b)(13)(A),
struck out in provisions preceding par. (1) ''or his delegate''
after ''Secretary'' and added par. (8) and sentence at end.
1974 - Subsec. (c). Pub. L. 93-406 inserted reference to section
6058 covering provisions relating to information required in
connection with certain plans of deferred compensation.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(d)(1), added
churches, their integrated auxiliaries, conventions or associations
of churches, religious activities of religious orders, and
organizations that normally have gross yearly receipts of not more
than $5,000, to list of exempt organizations that were excepted
from filing information returns, gave the Secretary or his delegate
discretion to so except any such organization, and shortened list
of educational organizations so excepted.
Subsec. (b)(3). Pub. L. 91-172, Sec. 101(d)(2)(A), struck out
''out of income'' after ''its disbursements''.
Subsec. (b)(4). Pub. L. 91-172, Sec. 101(d)(2)(B), (j)(30),
redesignated par. (7) as (4) and struck out ''and'' at end. Former
par. (4), making accumulation of income within year as an item of
information to be furnished, was struck out.
Subsec. (b)(5). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
substituted total of contributions and gifts received during year
and contributors' names and addresses for aggregate accumulation of
income at beginning of year as item of information to be furnished.
Subsec. (b)(6). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
substituted names and addresses of foundation managers for
disbursements out of principal in current and prior years as item
of information to be furnished.
Subsec. (b)(7). Pub. L. 91-172, Sec. 101(d)(2)(B), (C), added
par. (7) and redesignated former par. (7) as (4).
Subsec. (b)(8). Pub. L. 91-172, Sec. 101(d)(2)(B), struck out
par. (8) which made total of contributions and gifts received
during year as item of information to be furnished.
Subsec. (c). Pub. L. 91-172, Sec. 101(j)(31), inserted cross
references to section 6043(b) and 6652(d).
1958 - Subsec. (b)(8). Pub. L. 85-866 added par. (8).
EFFECTIVE DATE OF 2006 AMENDMENT
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1245. RETURNS OF SUPPORTING ORGANIZATIONS.
(c) Effective Date.--The <<NOTE: 26 USC 6033 note.>> amendments made
by this section shall apply to returns filed for taxable years ending
after the date of the enactment of this Act.
EFFECTIVE DATE OF 2006 AMENDMENT
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1235(a)(2) <<NOTE: 26 USC 6033 note.>> Effective date.--The
amendments made by this subsection shall apply to returns filed
for taxable years ending after the date of the enactment of this
Act.
EFFECTIVE DATE OF 2006 AMENDMENT
2006 - Pension Protection Act of 2006 (P.L. 109-280)
(f) Effective Date.--The <<NOTE: 26 USC 6033 note.>> amendments made
by this section shall apply to notices and returns with respect to
annual periods beginning after 2006.
EFFECTIVE DATE OF 2006 AMENDMENT
2006 - Pension Protection Act of 2006 (P.L. 109-280)
Section 1205(c) Effective Date.--
(2) <<NOTE: 26 USC 6033 note.>> Subsection (b).--The
amendments made by subsection (b) shall apply to returns the due
date (determined without regard to extensions) of which is after
the date of the enactment of this Act.
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106-230 applicable to returns for taxable
years beginning after June 30, 2000, see section 3(d) of Pub. L.
106-230, set out as a note under section 6012 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-277 applicable to requests made after
the later of Dec. 31, 1998, or the 60th day after the Secretary of
the Treasury first issues the regulations referred to in section
6104(d)(4) of this title, see section 1004(b)(3) of Pub. L.
105-277, set out as a note under section 6104 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
provisions of the Taxpayer Bill of Rights 2, Pub. L. 104-168, to
which such amendment relates, see section 1603(c) of Pub. L.
105-34, set out as a note under section 4962 of this title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-188 effective as if included in the
provision of the Revenue Reconciliation Act of 1993, Pub. L.
103-66, Sec. 13001-13444, to which such amendment relates, see
section 1703(o) of Pub. L. 104-188, set out as a note under section
39 of this title.
Section 1312(c) of Pub. L. 104-168 provided that: ''The
amendments made by this section (amending this section) shall apply
to returns for taxable years beginning after the date of the
enactment of this Act (July 30, 1996).''
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to amounts paid or
incurred after Dec. 31, 1993, see section 13222(e) of Pub. L.
103-66 set out as a note under section 162 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10703(b) of Pub. L. 100-203 provided that: ''The
amendments made by subsection (a) (amending this section) shall
apply to returns for years beginning after December 31, 1987.''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to returns the due date
for which (determined without regard to extensions) is after Dec.
31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
Effective Date note under section 6721 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Section 1(f) of Pub. L. 96-603 provided that: ''The amendments
made by this section (amending this section and sections 6034,
6104, 6652, 6685, and 7207 of this title and repealing section 6056
of this title) shall apply to taxable years beginning after
December 31, 1980.''
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(a)(4) of Pub. L. 94-455 effective on or
after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set
out as a note under section 501 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 effective Sept. 2, 1974, see section
1034 of Pub. L. 93-406, set out as an Effective Date note under
section 6057 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
set out as a note under section 4940 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 applicable to taxable years ending on
or after Dec. 31, 1958, see section 75(c) of Pub. L. 85-866, set
out as a note under section 6104 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 162, 170, 6104, 6501,
6652 of this title; title 2 sections 1602, 1610; title 42 section
9907.
