Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sunlight for Unaccountable Non-
profits (SUN) Act''.

SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT ORGANIZATIONS
AVAILABLE IN A SEARCHABLE 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, 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.

SEC. 3. AUTHORITY TO DISCLOSE CONTRIBUTORS TO CERTAIN 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 organization'' and inserting ''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'' 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 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' means, with respect to any applicable
organization or trust, any person who made aggregate
contributions (in money or other property) to such
applicable organization 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
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.
Output:
Sunlight for Unaccountable Non-profits (SUN) Act Amends the Internal Revenue Code to require: (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 moreto tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.