PlainBillCongress, translated.Legislation. Context. Public interest.Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 312.
Congressional Research Service
Version 00 · Introduced in Senate · Feb 27, 2014
Amends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) that: (1) is registered as a political committee with the Federal Election Commission (FEC); (2) has been determined to be a political committee in administrative or judicial proceedings; or (3) is organized and operated primarily to accept contributions or make expenditures to influence, or attempt to influence, the selection, nomination, election, or appointment of any individual to state or local public office, is not required to register with the FEC, and is required to register with the appropriate state agency as a political committee.
Defines "promotion of social welfare," for purposes of the tax-exemption for social welfare organizations, to include: (1) any political activity in furtherance of American democracy, provided that such activities do not exceed 50% of the organization's total activities; (2) any activities for educating individuals on issues of public importance and on the behavior of public officials, including participation in ballot initiatives and referenda; and (3) certain activities described in the Federal Election Campaign Act of 1971 as not being expenditures for political purposes.
People & committees
Sen. Cruz, Ted [R-TX] · R–TX
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 312.
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.2067 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.
Examine S.2067 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.
Examine S.2067 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.
Examine S.2067 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.