Table of Tax-Exempt Organizations Law Tax Reform Proposals

The principal source of specific tax reform proposals at the present is the proposed Tax Reform Act of 2014, introduced by the then-Chairman of the House Committee on Ways and Means Dave Camp (who has since retired from Congress). This proposal (Camp Proposal) was never introduced as a bill; it was published, on February 26, 2014, as a discussion draft. Tax reform proposals are also in the Administration's proposed budget for fiscal year 2016, in items of tax law revision legislation that are pending in the current (114th) Congress, and in the July 2015 Report of the Business Income Tax Working Group to the Senate Committee on Finance (Working Group Report).

Tax reform proposals directly affecting the tax law pertaining to tax-exempt organizations are inventoried in the following list. (Proposals concerning the tax law of charitable giving are in a table that is part of the 2016 Cumulative Supplement accompanying The Tax Law of Charitable Giving, Fifth Edition.)

  1. Tax Reform Proposals Affecting Public Charity Law
    1. Type II and Type III Supporting Organizations
      1. Present law: One of the several ways a tax-exempt charitable (IRC § 501(c)(3)) organization can be a public charity (IRC § 509(a)) is to qualify as a supporting organization (IRC § 509(a)(3)). Four basic tests must be satisfied for supporting organization status, one of which is the relationship test. Pursuant to this test, an organization must be (1) operated, supervised, ...

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