I 
114TH CONGRESS 
1ST SESSION H. R. 2695 
To amend the Internal Revenue Code of 1986 to require that return informa-
tion 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 
JUNE 9, 2015 
Mr. CICILLINE (for himself, Mr. DEUTCH, Ms. JUDY CHU of California, Mr. 
WELCH, Mr. VARGAS, and Mr. GARAMENDI) 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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Sunlight for Unac-
countable Non-profits Act’’ or the ‘‘SUN Act’’. 
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SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT 
ORGANIZATIONS AVAILABLE IN A SEARCH-
ABLE 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, struc-
tured 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 CER-
TAIN 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 organiza-
tion’’ and inserting ‘‘In the case of any applicable organi-
zation or trust, such information shall include the name 
and address of any qualified contributor to such organiza-
tion 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 
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disclose the name or address of any other contributor to 
such organization or any contributor to any other organi-
zation’’. 
(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 recogni-
tion 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 appoint-
ment of any person to a public office, 
‘‘(ii) asserts on a return that such or-
ganization participated in, or intervened in 
(including through the publishing or dis-
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tributing of statements), a political cam-
paign 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 Elec-
tion 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 elec-
tioneering communications made during 
the taxable year. 
‘‘(B) 
QUALIFIED
CONTRIBUTOR.—The 
term ‘qualified contributor’ means, with respect 
to any applicable organization or trust, any per-
son who made aggregate contributions (in 
money or other property) to such applicable or-
ganization 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 sub-
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section (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 de-
fined in subsection (b)(2)(B)) to such organization and the 
total contributions of such qualified contributor, but noth-
ing in such paragraph shall require the disclosure of the 
name or address of any other contributor to such organi-
zation 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 AC-
COUNT NUMBERS ON FORM 990 FROM PUB-
LIC DISCLOSURE. 
(a) INSPECTION
OF ANNUAL RETURNS.—Section 
6104(b) of the Internal Revenue Code of 1986 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 avail-
able under this subsection.’’. 
(b) PUBLIC INSPECTION OF CERTAIN ANNUAL RE-
TURNS, REPORTS, APPLICATIONS FOR EXEMPTION, AND 
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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. 
Æ 
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