From: The Honorable Peter J. Roskam
Sent By:
Bill: H.R. 1104
Date: 4/6/2015

Co-Sponsor H.R. 1104, The Fair Treatment for All Gifts Act
Prevent IRS Targeting of Contributions to Nonprofits
Deadline: COB Monday, April 13th
Groups Supporting: Americans for Prosperity, Americans for Tax Reform, FreedomWorks, Hispanic Leadership Fund, Council for Citizens Against Government Waste, 60 Plus Association, National Taxpayers Union, Citizens United, Taxpayers Protection Alliance, Tea Party Nation, Institute for Liberty, American Commitment.
The Fair Treatment for All Gifts Act (H.R. 1104) would permanently ensure that donations to 501(c)4, (c)5, and (c)6 organizations are not subject to the gift tax. Federal law mandates that gifts in excess of $14,000 are subject to the gift tax, but donations to nonprofit organizations have always been considered tax-free. However, in recent years the IRS has threatened to apply the gift tax to these contributions as part of its broader effort to target conservative organizations for enhanced scrutiny and unfair treatment. Chairman Roskam’s legislation will prevent the IRS from exploiting the gift tax as yet another tool to target and silence those whose political beliefs do not align with its own.
Americans who donate to tax-exempt organizations should always be treated fairly and equally by the IRS—an agency with an infamous track record of targeting individuals for their religious and political beliefs. Although the IRS claims it is no longer seeking to curb giving to social welfare organizations, we need assurances that this practice will never happen in the future. The Fair Treatment for All Donations Act, which will codify the longstanding practice of exempting these contributions from the gift tax, marks an important step in shielding Americans from further burdensome taxes and intrusive scrutiny by the IRS. The Washington Times elaborates on the story here.
Under the Internal Revenue Code:
• 501(c)4 designates a qualifying social welfare organization.
• 501(c)5 designates a qualifying labor union or agriculture organization.
• 501(c)6 designates a qualifying business league, such as a Chamber of Commerce.
If you have any questions, or would like to be a co-sponsor, please email Jeff Billman at or call x67415.