I 
116TH CONGRESS 
1ST SESSION 
H. R. 918 
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 HOUSE OF REPRESENTATIVES 
JANUARY 30, 2019 
Mr. PRICE of North Carolina (for himself, Mr. SARBANES, Ms. SCHAKOWSKY, 
Ms. NORTON, Mr. RYAN, Mr. CARBAJAL, Mr. GARAMENDI, and Ms. 
ESHOO) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
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 contribu-
tors, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Spotlight Act’’. 
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SEC. 2. INCLUSION OF CONTRIBUTOR INFORMATION ON 
ANNUAL RETURNS OF CERTAIN ORGANIZA-
TIONS. 
(a) REPEAL OF REVENUE PROCEDURE.—Revenue 
Procedure 2018–38 shall have no force and effect. 
(b) INCLUSION OF CONTRIBUTOR INFORMATION.— 
(1) SOCIAL
WELFARE
ORGANIZATIONS.—Sec-
tion 6033(f)(1) of the Internal Revenue Code of 
1986 is amended by inserting ‘‘(5),’’ after ‘‘para-
graphs’’. 
(2) LABOR
ORGANIZATIONS
AND
BUSINESS 
LEAGUES.—Section 6033 of such Code is amended 
by redesignating subsection (n) as subsection (o) 
and by inserting after subsection (m) the following 
new subsection: 
‘‘(n) ADDITIONAL REQUIREMENTS FOR ORGANIZA-
TIONS DESCRIBED IN SUBSECTIONS (c)(5) AND (c)(6) OF 
SECTION 501.—Every organization which is described in 
paragraph (5) or (6) of section 501(c) and which is subject 
to the requirements of subsection (a) shall include on the 
return required under subsection (a) the information re-
ferred to in subsection (b)(5).’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to returns required to 
be filed for taxable years ending on or after Decem-
ber 31, 2018. 
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(c) MODIFICATION
TO
DISCRETIONARY
EXCEP-
TIONS.—Section 6033(a)(3)(B) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(B) DISCRETIONARY EXCEPTIONS.— 
‘‘(i) IN
GENERAL.—Paragraph (1) 
shall not apply to any organization if the 
Secretary made a determination under this 
subparagraph before July 16, 2018, that 
such filing is not necessary to the efficient 
administration of the internal revenue 
laws. 
‘‘(ii) RECOMMENDATIONS FOR OTHER 
EXCEPTIONS.—The Secretary may rec-
ommend to Congress that Congress relieve 
any organization required under paragraph 
(1) to file an information return from fil-
ing such a return if the Secretary deter-
mines that such filing does not advance a 
national security, law enforcement, or tax 
administration purpose.’’. 
Æ 
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