II 

117TH CONGRESS 

1ST SESSION S. 215 

To amend the Internal Revenue Code of 1986 to require certain tax-exempt 

organizations to include on annual returns the names and addresses 

of substantial contributors, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 3, 2021 

Mr. TESTER (for himself, Mr. WYDEN, Mr. BENNET, Mr. CARPER, Mr. 

WHITEHOUSE, Mr. BLUMENTHAL, Mrs. MURRAY, Mr. VAN HOLLEN, Mr. 

MERKLEY, Ms. KLOBUCHAR, Ms. HIRONO, Mr. KING, Mr. BROWN, Ms. 

CORTEZ MASTO, Mr. BOOKER, Mr. MENENDEZ, Mr. CASEY, Ms. WARREN, and Ms. BALDWIN) introduced the following bill; which was read 

twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

certain tax-exempt organizations to include on annual 

returns the names and addresses of substantial contributors, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Spotlight Act’’. 


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•S 215 IS

1 SEC. 2. INCLUSION OF CONTRIBUTOR INFORMATION ON 

2 ANNUAL RETURNS OF CERTAIN ORGANIZA3 TIONS. 

4 (a) REPEAL OF REGULATIONS.—The final regula5 tions of the Department of the Treasury relating to guid6 ance under section 6033 regarding the reporting require7 ments of exempt organizations (published at 85 Fed. Reg. 

8 31959 (May 28, 2020)) shall have no force and effect. 

9 (b) INCLUSION OF CONTRIBUTOR INFORMATION.— 

10 (1) SOCIAL WELFARE ORGANIZATIONS.—Sec11 tion 6033(f)(1) of the Internal Revenue Code of 

12 1986 is amended by inserting ‘‘(5),’’ after ‘‘para13 graphs’’. 

14 (2) LABOR ORGANIZATIONS AND BUSINESS

15 LEAGUES.—Section 6033 of such Code is amended 

16 by redesignating subsection (o) as subsection (p) 

17 and by inserting after subsection (n) the following 

18 new subsection: 

19 ‘‘(o) ADDITIONAL REQUIREMENTS FOR ORGANIZA20 TIONS DESCRIBED IN SUBSECTIONS (c)(5) AND (c)(6) OF

21 SECTION 501.—Every organization which is described in 

22 paragraph (5) or (6) of section 501(c) and which is subject 

23 to the requirements of subsection (a) shall include on the 

24 return required under subsection (a) the information re25 ferred to in subsection (b)(5).’’. 


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•S 215 IS

1 (3) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to returns required to 

3 be filed for taxable years ending after the date of the 

4 enactment of this Act. 

5 (c) MODIFICATION TO DISCRETIONARY EXCEP6 TIONS.—Section 6033(a)(3)(B) of the Internal Revenue 

7 Code of 1986 is amended to read as follows: 

8 ‘‘(B) DISCRETIONARY EXCEPTIONS.— 

9 ‘‘(i) IN GENERAL.—Paragraph (1) 

10 shall not apply to any organization if the 

11 Secretary made a determination under this 

12 subparagraph before July 16, 2018, that 

13 such filing is not necessary to the efficient 

14 administration of the internal revenue 

15 laws. 

16 ‘‘(ii) RECOMMENDATIONS FOR OTHER

17 EXCEPTIONS.—The Secretary may rec18 ommend to Congress that Congress relieve 

19 any organization required under paragraph 

20 (1) to file an information return from fil21 ing such a return if the Secretary deter22 mines that such filing does not advance a 

23 national security, law enforcement, or tax 

24 administration purpose.’’. 

Æ 


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