[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5996 Introduced in House (IH)]
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116th CONGRESS
2d Session
H. R. 5996
To amend the Internal Revenue Code of 1986 to require that return
information from tax-exempt organizations be made available in a
searchable format and to provide the disclosure of the identity of
contributors to certain tax-exempt organizations, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 27, 2020
Mr. Cicilline (for himself, Mr. Deutch, and Mr. Vargas) introduced the
following bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require that return
information from tax-exempt organizations be made available in a
searchable format and to provide the disclosure of the identity of
contributors to certain tax-exempt organizations, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Sunlight for Unaccountable Non-
profits Act'' or the ``SUN Act''.
SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT ORGANIZATIONS
AVAILABLE IN A SEARCHABLE FORMAT.
(a) In General.--Section 6104(b) of the Internal Revenue Code of
1986 is amended by striking ``made available to the public at such time
and in such places as the Secretary may prescribe.'' and inserting
``made available to the public at no charge and in an open, structured
data format that is processable by computers with the information easy
to find, access, reuse, and download in bulk.''.
(b) Effective Date.--The amendment made by this section shall apply
to returns required to be filed after the date of the enactment of this
Act.
SEC. 3. AUTHORITY TO DISCLOSE CONTRIBUTORS TO CERTAIN TAX-EXEMPT
ORGANIZATIONS.
(a) In General.--Section 6104(b) of the Internal Revenue Code of
1986 is amended by striking ``Nothing in this subsection shall
authorize the Secretary to disclose the name and address of any
contributor to any organization'' and inserting ``In the case of any
applicable organization or trust, such information shall include the
name and address of any qualified contributor to such organization
which is required to be included on the return and the total
contributions of such qualified contributor, but nothing in this
subsection shall authorize the Secretary to disclose the name or
address of any other contributor to such organization or any
contributor to any other organization''.
(b) Definitions.--Section 6104(b) of such Code is amended--
(1) by striking ``The information'' and inserting the
following:
``(1) In general.--The information''; and
(2) by adding at the end the following new paragraph:
``(2) Definitions.--For purposes of paragraph (1)--
``(A) Applicable organization or trust.--The term
`applicable organization or trust' means any
organization or trust which--
``(i) indicates on an application (or
amendment to an application) for recognition of
exemption from tax under section 501(a) that
such organization has or plans to spend money
attempting to influence the selection,
nomination, election, or appointment of any
person to a public office,
``(ii) asserts on a return that such
organization participated in, or intervened in
(including through the publishing or
distributing of statements), a political
campaign on behalf of, or in opposition to, any
candidate for public office,
``(iii) has filed, or was required to file,
a statement or report under subsection (c) or
(g) of section 304 of the Federal Election
Campaign Act of 1974 with respect to
independent expenditures made during the
taxable year, or
``(iv) has filed, or was required to file,
a statement under section 304(f) of such Act
with respect to disbursements for
electioneering communications made during the
taxable year.
``(B) Qualified contributor.--The term `qualified
contributor' means, with respect to any applicable
organization or trust, any person who made aggregate
contributions (in money or other property) to such
applicable organization or trust during the taxable
year in an amount valued at $5,000 or more.''.
(c) Conforming Amendment.--Section 6104(d)(3)(A) of such Code is
amended by striking the first sentence and inserting the following:
``In the case of any applicable organization or trust (as defined in
subsection (b)(2)(A)), any copies of annual returns provided under
paragraph (1) shall include information relating to the name and
address of any qualified contributor (as defined in subsection
(b)(2)(B)) to such organization and the total contributions of such
qualified contributor, but nothing in such paragraph shall require the
disclosure of the name or address of any other contributor to such
organization or any contributor to any other organization (other than a
private foundation (within the meaning of section 509(a)) or political
organization exempt from taxation under section 527).''.
(d) Effective Date.--The amendments made by this section shall
apply to returns required to be filed after the date of the enactment
of this Act.
SEC. 4. AUTHORITY TO WITHHOLD SOCIAL SECURITY ACCOUNT NUMBERS ON FORM
990 FROM PUBLIC DISCLOSURE.
(a) Inspection of Annual Returns.--Section 6104(b)(1) of the
Internal Revenue Code of 1986, as amended by the preceding provisions
of this Act, is amended by adding at the end the following: ``The
Secretary may withhold from public inspection any social security
account number included in information required to be made available
under this subsection.''.
(b) Public Inspection of Certain Annual Returns, Reports,
Applications for Exemption, and Notices of Status.--Section
6104(d)(3)(B) of such Code is amended by adding at the end the
following: ``or disclosure of any social security account number
included in information required to be made available under this
subsection.''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to disclosures made after the date of the enactment
of this Act.
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