Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB17 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	II
2	2	118THCONGRESS
3	3	1
4	4	STSESSION S. 17
5	5	To amend the Internal Revenue Code of 1986 to require that return informa-
6	6	tion from tax-exempt organizations be made available in a searchable
7	7	format and to provide the disclosure of the identity of contributors
8	8	to certain tax-exempt organizations.
9	9	IN THE SENATE OF THE UNITED STATES
10	10	JANUARY23 (legislative day, JANUARY3), 2023
11	11	Mr. T
12	12	ESTER(for himself, Mr. KING, and Ms. WARREN) introduced the
13	13	following bill; which was read twice and referred to the Committee on Finance
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to require
16	16	that return information from tax-exempt organizations
17	17	be made available in a searchable format and to provide
18	18	the disclosure of the identity of contributors to certain
19	19	tax-exempt organizations.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘Sunlight for Unac-4
24	24	countable Non-profits (SUN) Act’’. 5
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27	27	•S 17 IS
28	28	SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT 1
29	29	ORGANIZATIONS AVAILABLE IN A SEARCH-2
30	30	ABLE FORMAT. 3
31	31	(a) I
32	32	NGENERAL.—Section 6104(b) of the Internal 4
33	33	Revenue Code of 1986 is amended by striking ‘‘made 5
34	34	available to the public at such time and in such places 6
35	35	as the Secretary may prescribe.’’ and inserting ‘‘made 7
36	36	available to the public at no charge and in an open, struc-8
37	37	tured data format that is processable by computers with 9
38	38	the information easy to find, access, reuse, and download 10
39	39	in bulk.’’. 11
40	40	(b) E
41	41	FFECTIVEDATE.—The amendment made by 12
42	42	this section shall apply to returns required to be filed after 13
43	43	the date of the enactment of this Act. 14
44	44	SEC. 3. AUTHORITY TO DISCLOSE CONTRIBUTORS TO CER-15
45	45	TAIN TAX-EXEMPT ORGANIZATIONS. 16
46	46	(a) I
47	47	NGENERAL.—Section 6104(b) of the Internal 17
48	48	Revenue Code of 1986 is amended by striking ‘‘Nothing 18
49	49	in this subsection shall authorize the Secretary to disclose 19
50	50	the name and address of any contributor to any organiza-20
51	51	tion’’ and inserting ‘‘In the case of any applicable organi-21
52	52	zation or trust, such information shall include the name 22
53	53	and address of any qualified contributor to such organiza-23
54	54	tion which is required to be included on the return and 24
55	55	the total contributions of such qualified contributor, but 25
56	56	nothing in this subsection shall authorize the Secretary to 26
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60	60	disclose the name or address of any other contributor to 1
61	61	such organization or any contributor to any other organi-2
62	62	zation’’. 3
63	63	(b) D
64	64	EFINITIONS.—Section 6104(b) of such Code is 4
65	65	amended— 5
66	66	(1) by striking ‘‘The information’’ and inserting 6
67	67	the following: 7
68	68	‘‘(1) I
69	69	N GENERAL.—The information’’, and 8
70	70	(2) by adding at the end the following new 9
71	71	paragraph: 10
72	72	‘‘(2) D
73	73	EFINITIONS.—For purposes of paragraph 11
74	74	(1)— 12
75	75	‘‘(A) A
76	76	PPLICABLE ORGANIZATION OR 13
77	77	TRUST.—The term ‘applicable organization or 14
78	78	trust’ means any organization or trust which— 15
79	79	‘‘(i) indicates on an application (or 16
80	80	amendment to an application) for recogni-17
81	81	tion of exemption from tax under section 18
82	82	501(a) that such organization has or plans 19
83	83	to spend money attempting to influence the 20
84	84	selection, nomination, election, or appoint-21
85	85	ment of any person to a public office, 22
86	86	‘‘(ii) asserts on a return that such or-23
87	87	ganization participated in, or intervened in 24
88	88	(including through the publishing or dis-25
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91	91	•S 17 IS
92	92	tributing of statements), a political cam-1
93	93	paign on behalf of, or in opposition to, any 2
94	94	candidate for public office, 3
95	95	‘‘(iii) has filed, or was required to file, 4
96	96	a statement or report under subsection (c) 5
97	97	or (g) of section 304 of the Federal Elec-6
98	98	tion Campaign Act of 1974 with respect to 7
99	99	independent expenditures made during the 8
100	100	taxable year, or 9
101	101	‘‘(iv) has filed, or was required to file, 10
102	102	a statement under section 304(f) of such 11
103	103	Act with respect to disbursements for elec-12
104	104	tioneering communications made during 13
105	105	the taxable year. 14
106	106	‘‘(B) Q
107	107	UALIFIED CONTRIBUTOR .—The 15
108	108	term ‘qualified contributor’ means, with respect 16
109	109	to any applicable organization or trust, any per-17
110	110	son who made aggregate contributions (in 18
111	111	money or other property) to such applicable or-19
112	112	ganization or trust during the taxable year in 20
113	113	an amount valued at $5,000 or more.’’. 21
114	114	(c) C
115	115	ONFORMING AMENDMENT.—Section 22
116	116	6104(d)(3)(A) of such Code is amended by striking the 23
117	117	first sentence and inserting the following: ‘‘In the case of 24
118	118	any applicable organization or trust (as defined in sub-25
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121	121	•S 17 IS
122	122	section (b)(2)(A)), any copies of annual returns provided 1
123	123	under paragraph (1) shall include information relating to 2
124	124	the name and address of any qualified contributor (as de-3
125	125	fined in subsection (b)(2)(B)) to such organization and the 4
126	126	total contributions of such qualified contributor, but noth-5
127	127	ing in such paragraph shall require the disclosure of the 6
128	128	name or address of any other contributor to such organi-7
129	129	zation or any contributor to any other organization (other 8
130	130	than a private foundation (within the meaning of section 9
131	131	509(a)) or political organization exempt from taxation 10
132	132	under section 527).’’. 11
133	133	(d) E
134	134	FFECTIVEDATE.—The amendments made by 12
135	135	this section shall apply to returns required to be filed after 13
136	136	the date of the enactment of this Act. 14
137	137	Æ
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