Exempt Organization Simplification and Taxpayer Protection Act of 2013

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Nov 18, 2013

Exempt Organization Simplification and Taxpayer Protection Act of 2013 - Amends the Internal Revenue Code to: (1) require an organization that intends to operate as a tax-exempt social welfare organization to notify the Secretary of the Treasury of such intent with information as to its identity and purpose, (2) allow such an organization to seek a declaratory judgment concerning its status and classification as a tax-exempt organization, and (3) authorize the Secretary to disclose information for investigations of violations of internal revenue laws relating to unauthorized disclosure or inspection of tax information and unlawful acts of revenue officers or agents.

Directs the Comptroller General (GAO) to study and report on the process used for determining how Internal Revenue Service (IRS) enforcement cases are selected and processed.

Prohibits any IRS officer or employee from using a personal email account to conduct official business.

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People & committees

Who introduced it

Rep. Boustany, Charles W., Jr. [R-LA-3] · R–LA

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Nov 18, 2013
Referred to the House Committee on Ways and Means.
Nov 18, 2013
Introduced in House
Nov 18, 2013
Introduced in House

Primary sources

Bill text & related measures

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Introduced in House · Nov 18, 2013 Formatted Text PDF Formatted XML

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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.3520 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.3520, 113th Congress: Exempt Organization Simplification and Taxpayer Protection Act of 2013

Official record: https://www.congress.gov/bill/113th-congress/house-bill/3520

Text version to examine: Introduced in House · 2013-11-18.

Official full text: https://www.congress.gov/113/bills/hr3520/BILLS-113hr3520ih.htm

Imported record last updated by the source: 2025-08-12T18:37:02Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.3520 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.3520 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.3520, 113th Congress: Exempt Organization Simplification and Taxpayer Protection Act of 2013

Official record: https://www.congress.gov/bill/113th-congress/house-bill/3520

Text version to examine: Introduced in House · 2013-11-18.

Official full text: https://www.congress.gov/113/bills/hr3520/BILLS-113hr3520ih.htm

Imported record last updated by the source: 2025-08-12T18:37:02Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3520 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.3520 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.3520, 113th Congress: Exempt Organization Simplification and Taxpayer Protection Act of 2013

Official record: https://www.congress.gov/bill/113th-congress/house-bill/3520

Text version to examine: Introduced in House · 2013-11-18.

Official full text: https://www.congress.gov/113/bills/hr3520/BILLS-113hr3520ih.htm

Imported record last updated by the source: 2025-08-12T18:37:02Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3520 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.3520 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.3520, 113th Congress: Exempt Organization Simplification and Taxpayer Protection Act of 2013

Official record: https://www.congress.gov/bill/113th-congress/house-bill/3520

Text version to examine: Introduced in House · 2013-11-18.

Official full text: https://www.congress.gov/113/bills/hr3520/BILLS-113hr3520ih.htm

Imported record last updated by the source: 2025-08-12T18:37:02Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3520 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.