Increased Transparency in 501(c)(4) Organizations Act of 2022
This bill expands public notice requirements for tax-exempt social welfare organizations [(i.e., 501(c)(4) organizations] to make a notice of intent to operate as such an organization publicly available in the same manner as an application for an exemption from tax.
To amend the Internal Revenue Code of 1986 to make notices of intent to 
 operate under section 501(c)(4) publicly available in the same manner 
                as applications for exemption from tax.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Increased Transparency in 501(c)(4) 
Organizations Act of 2022''.

SEC. 2. DISCLOSURE OF NOTICES OF INTENT TO OPERATE UNDER 501(C)(4).

    (a) In General.--Section 506 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Disclosure of Notices and Requests.--Any notice under 
subsection (a), and any request under subsection (f), shall be treated 
for purposes of section 6104 as an application for exemption from 
taxation under section 501(a).''.
    (b) Conforming Amendment.--Section 506(f) of such Code is amended 
by striking the last sentence thereof.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to notices submitted after the date that is 6 months 
after the date of the enactment of this Act.
                                 <all>
Increased Transparency in 501(c)(4) Organizations Act of 2022
To amend the Internal Revenue Code of 1986 to make notices of intent to operate under section 501(c)(4) publicly available in the same manner as applications for exemption from tax.
Increased Transparency in 501(c)(4) Organizations Act of 2022
Del. Norton, Eleanor Holmes