SUN Act

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. 1. Short title This Act may be cited as the Sunlight for Unaccountable Non-profits Act SUN Act 2. Return information of certain tax-exempt organizations available in a searchable format (a) In general Section 6104(b) made available to the public at such time and in such places as the Secretary may prescribe. 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. 3. Authority to disclose contributors to certain tax-exempt organizations (a) In general Section 6104(b) Nothing in this subsection shall authorize the Secretary to disclose the name and address of any contributor to any organization 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 (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 (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 . (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. 4. Authority to withhold social security account numbers on form 990 from public disclosure (a) Inspection of annual returns Section 6104(b)(1) 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.

Summary: Sunlight for Unaccountable Non-profits Act or the SUN Act This bill expands the disclosure requirements for certain tax-exempt organizations. It requires (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be 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; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office. The Internal Revenue Service may withhold from public inspection any Social Security account number included on Form 990 (information returns for tax-exempt organizations).