H. C. R. No. 27 As Adopted by the Senate

As Adopted by the Senate

130th General Assembly

Regular Session

2013-2014

H. C. R. No. 27

Representatives Johnson, Mallory

Cosponsors: Representatives Adams, R., Amstutz, Anielski, Baker, Beck, Blair, Blessing, Brenner, Brown, Buchy, Butler, Damschroder, Derickson, Dovilla, Fedor, Grossman, Hackett, Hagan, C., Hall, Hayes, Hood, Hottinger, Huffman, Lynch, McClain, McGregor, Perales, Pillich, Retherford, Roegner, Romanchuk, Rosenberger, Ruhl, Scherer, Sears, Slaby, Smith, Sprague, Terhar, Thompson, Young Speaker Batchelder
Senators Schaffer, Beagle, Balderson, Burke, Coley, Eklund, Faber, Gardner, Hite, Hughes, Jones, Jordan, LaRose, Lehner, Obhof, Oelslager, Seitz, Uecker, Widener

A CONCURRENT RESOLUTION

To urge the Internal Revenue Service to correct its 1
policy of targeting tax-exempt status applications 2
for additional review based on the applicant 3
organization's presumed political affiliation. 4

BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF OHIO
(THE SENATE CONCURRING):

       WHEREAS, A recent report issued by the federal Treasury 5
Inspector General for Tax Administration ("Inspector General") 6
found that, beginning in 2010, the Internal Revenue Service 7
("IRS") developed and used inappropriate criteria to review the 8
applications of organizations applying for tax-exempt status; and 9

       WHEREAS, Such criteria were based on the political names or 10
policy positions of the applicant organizations; for example, the 11
IRS asked employees to give additional scrutiny to applications 12
from groups whose name included "Tea Party" or other 13
"political-sounding" words; and 14

       WHEREAS, The Inspector General found that organizations that 15
applied for tax-exempt status and had their application flagged 16
for further review experienced substantial delays and were asked 17
to supply unnecessary information; and 18

       WHEREAS, According to the Inspector General, the IRS should 19
take corrective actions to ensure that applications are processed 20
without unreasonable delay in a fair and impartial manner in the 21
future; now therefore be it 22

       RESOLVED, That we, the members of the 130th General Assembly 23
of the State of Ohio, urge the IRS to take immediate action to 24
correct its policies and cease targeting organizations applying 25
for tax-exempt status based on the organization's political 26
affiliation; and be it further 27

       RESOLVED, That the Clerk of the House of Representatives 28
transmit duly authenticated copies of this resolution to the 29
United States Secretary of the Treasury, the Acting Commissioner 30
of Internal Revenue, and the news media of Ohio. 31

WHEREAS, A recent report issued by the federal Treasury	5
Inspector General for Tax Administration ("Inspector General")	6
found that, beginning in 2010, the Internal Revenue Service	7
("IRS") developed and used inappropriate criteria to review the	8
applications of organizations applying for tax-exempt status; and	9

WHEREAS, Such criteria were based on the political names or	10
policy positions of the applicant organizations; for example, the	11
IRS asked employees to give additional scrutiny to applications	12
from groups whose name included "Tea Party" or other	13
"political-sounding" words; and	14

WHEREAS, The Inspector General found that organizations that	15
applied for tax-exempt status and had their application flagged	16
for further review experienced substantial delays and were asked	17
to supply unnecessary information; and	18

WHEREAS, According to the Inspector General, the IRS should	19
take corrective actions to ensure that applications are processed	20
without unreasonable delay in a fair and impartial manner in the	21
future; now therefore be it	22

RESOLVED, That we, the members of the 130th General Assembly	23
of the State of Ohio, urge the IRS to take immediate action to	24
correct its policies and cease targeting organizations applying	25
for tax-exempt status based on the organization's political	26
affiliation; and be it further	27

RESOLVED, That the Clerk of the House of Representatives	28
transmit duly authenticated copies of this resolution to the	29
United States Secretary of the Treasury, the Acting Commissioner	30
of Internal Revenue, and the news media of Ohio.	31