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S. 2011 (113th): Stop Targeting of Political Beliefs by the IRS Act of 2014


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


2/11/2014--Introduced. Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not limited to a particular taxpayer relating to such standards and definitions. Terminates this Act one year after its enactment.