Bill Text: HI HB127 | 2018 | Regular Session | Introduced

Hawaii House Bill 127 (Prior Session Legislation)

Introduced

Bill Title: Relating To Internal Revenue Code Section 501(c)(4) Organizations.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [HB127 Detail]

Download: Hawaii-2018-HB127-Introduced.html

HOUSE OF REPRESENTATIVES	H.B. NO.	127
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

A BILL FOR AN ACT

relating to Internal revenue code section 501(c)(4) organizations.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 11, Hawaii Revised Statutes, is amended by adding a new section to subpart B of part XII to be appropriately designated and to read as follows:

"§11- Internal Revenue Code section 501(c)(4) organizations; disclosures; communications. (a) An organization that is exempt from federal taxation under Internal Revenue Code section 501(c)(4) shall file semi-annual reports with the commission if the organization directly spends more than $10,000 in a calendar year, or provides another entity with more than $10,000 in a calendar year, to make one or more communications that refer to and advocate for, or against, a clearly identified elected official or the position of any elected official related to an official government action.

(b) The reports shall be made on forms created by the commission and shall identify any donor that gave the organization $1,000 or more during the six-month reporting period, regardless of whether the donor intended to fund any election activity.

(d) This section shall not apply if:

(1) The communications are sent to persons who:

(A) Contribute funds to the organization;

(B) Who are members of the organization; or

(2) The communications are made to the media or relate to efforts to promote non-partisan debates or similar forums; or

(3) The organization files preliminary, final, and supplemental reports with the commission as a noncandidate committee.

(e) For the purposes of this section, the term "communications" includes internet communications such as online advertisements, websites, social media pages, and mass emails."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:	_____________________________

Report Title:

Nonprofit Organizations; Employee Associations; Disclosures; Campaign Spending Commission; Communications

Description:

Requires an organization that is exempt from federal taxation under IRC section 501(c)(4) to submit semi-annual reports to the campaign spending commission if the organization expends funds to make communications that advocate for or against elected officials or their positions on government actions.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.