I 
115TH CONGRESS 
2D SESSION 
H. R. 6900 
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 
SEPTEMBER 26, 2018 
Mr. PRICE of North Carolina (for himself, Ms. NORTON, Mr. COHEN, Ms. 
SHEA-PORTER, Ms. ESHOO, Mr. GARAMENDI, Mr. RYAN of Ohio, Mr. 
SEAN
PATRICK
MALONEY
of New York, Mr. DESAULNIER, Mr. 
CARBAJAL, Ms. CLARK of Massachusetts, and Ms. SCHAKOWSKY) intro-
duced 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 
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’’. 
VerDate Sep 11 2014 
23:58 Oct 01, 2018
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6900.IH
H6900
dlhill on DSK3GLQ082PROD with BILLS
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. 
VerDate Sep 11 2014 
23:58 Oct 01, 2018
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6900.IH
H6900
dlhill on DSK3GLQ082PROD with BILLS
(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.’’. 
(d) DISCLOSURE OF INFORMATION.— 
(1) IN GENERAL.—Section 6104(b) of the In-
ternal Revenue Code of 1986 is amended by striking 
‘‘Nothing in this subsection shall authorize the Sec-
retary to disclose the name and address of any con-
VerDate Sep 11 2014 
23:58 Oct 01, 2018
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6900.IH
H6900
dlhill on DSK3GLQ082PROD with BILLS
tributor to any organization’’ and inserting ‘‘In the 
case of any organization described in paragraph (4), 
(5), or (6) of section 501(c) which files a return 
under section 6033, such information shall include 
the name and address of any contributor to such or-
ganization which is required to be included on the 
return, but nothing in this subsection shall authorize 
the Secretary to disclose the name or address of any 
contributor to any other organization’’. 
(2) 
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 organization described in paragraph 
(4), (5), or (6) of section 501(c) which files a return 
under section 6033, any copies of annual returns 
provided under paragraph (1) shall include informa-
tion relating to the name and address of any con-
tributor to such organization, but nothing in such 
paragraph shall require the disclosure of the name 
or address of any contributor to any other organiza-
tion (other than a private foundation (within the 
meaning of section 509(a)) or political organization 
exempt from taxation under section 527).’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to returns required to 
VerDate Sep 11 2014 
23:58 Oct 01, 2018
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6900.IH
H6900
dlhill on DSK3GLQ082PROD with BILLS
be filed for taxable years ending after December 31, 
2017. 
Æ 
VerDate Sep 11 2014 
23:58 Oct 01, 2018
Jkt 079200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H6900.IH
H6900
dlhill on DSK3GLQ082PROD with BILLS