PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Sep 12, 1995
Exempt Organization Reform Act of 1995 - Amends the Internal Revenue Code to impose an excess benefit transactions excise tax on a disqualified person and on an organization manager. Defines excess benefit transaction as any transaction in which an economic benefit is provided by a tax-exempt organization to or for the use of a disqualified person, if the value of the benefit exceeds the value of the consideration. Defines disqualified person and organization manager. Requires 501(c)(3) and 501(c)(4) organizations to report certain excise taxes paid. Revises requirements concerning the public inspection of the returns of exempt organizations. Requires certain organizations to disclose, in a conspicuous and easily recognizable format, in an advertisement or solicitation the nonexempt status of such organization. Provides for a penalty, not to exceed $10,000, of $1,000 for each day on which a failure occurred to disclose such nonexempt status with respect to any advertisement or solicitation. Provides for an increase in penalties on exempt organizations for failure to file complete and timely annual returns. Provides for a larger penalty for exempt organizations having gross receipts exceeding $1,000,000 for any year.
People & committees
Rep. Stark, Fortney Pete [D-CA-13] · D–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR E1765-1766)
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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