Page:United States Statutes at Large Volume 83.djvu/548

 520

68A Stat. 134; 76 Stat. 809.

PUBLIC LAW 91-172-DEC. 30, 1969

receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary or his delegate may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe; except that, in the discretion of the Secretary or his delegate, any organization described in section 401(a) may be relieved from stating j^^ ^^^ retum any information which is reported in returns filed by the employer which established such organization. "(2)

Ante, p. 496.

68A Stat. 163.

Post, p. 550.

72^st^t^*i66r^'

[83 STAT.

EXCEPTIONS FROM FILING.— " (A) MANDATORY EXCEPTIONS.—Paragraph (1) shall not

apply to— " (i) churches, their integrated auxiliaries, and conventions or associations of churches, "(ii) any organization (other than a private foundation, as defined in section 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or "(iii) the exclusively religious activities of any religious order. " (B) DISCRETIONARY EXCEPTIONS.—The Secretary or his delegate may relieve any organization required under paragraph (1) to file an information return from filing such a return where he determines that such filing is not necessary to the efficient administration of the internal revenue laws. " (C) CERTAIN ORGANIZATIONS.—The organizations referred to in subparagraph (A) (ii) are— "(i) a religious organization described in section 501 (c)(3);

"(ii) an educational organization described in section 170(b)(1)(A) ( i i); "(iii) a charitable organization, or an organization for the prevention of cruelty to children or animals, described in section 501(c)(3), if such organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions of the general public; "(iv) an organization described in section 501(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i); "(v) an organization described in section 501(c)(8); and "(vi) an organization described in section 501(c)(1), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof, or a wholly-owned subsidiary of such a corporation." (^) ADDITIONAL INFORMATION.—Section 6033(b)

(relating to

certain organizations described in section 501(c)(3)) is amended— ^A) by striking out in paragraph (3) "out of income", (B) by striking out paragraphs (4), (5), (6), and (8), and by redesignating paragraph (7) as paragraph (4), and (C) by adding after paragraph (4) (as redesignated) the following new paragraphs: "(5) the total of the contributions and gifts received by it during the year, and the names and addresses of all substantial contributors.

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