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HR 480 105th Congress House

To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other…

Official title: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.

Introduced: January 21, 1997 See on congress.gov
Taxation Cost of living adjustmentsFines (Penalties)Government Operations and PoliticsIncome tax
More subjectsShow fewer subjects
LawLobbyingPersonal income taxTax deductionsTax penaltiesTax returnsTax-exempt organizations
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 1997
Referred to the House Committee on Ways and Means.
Jan 21, 1997
Introduced in House
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 Latest action January 21, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise provisions concerning rules relating to returns of organizations engaging in lobbying activities, including requiring notice to members of tax-exempt organizations of the portion of their dues used for such activities.

Excludes from the two-percent floor on miscellaneous itemized deductions rule dues for tax-exempt organizations, except for veterans' organizations.

 Related & companion bills 1
  • S 65 Identical bill A bill to amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of th…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Graham, Lindsey
South Carolina · Sep 3, 1997
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APA
U.S. Congress. (2026). H.R. 480: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-480/
MLA
"H.R. 480: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-480/.
Bluebook (legal)
H.R. 480, 105th Cong. (2026), https://openamerica.io/bill/105-HR-480/.
Markdown link
[H.R. 480: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.](https://openamerica.io/bill/105-HR-480/)
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