118th Congress · SENATE BILLBILL

S. 17 — Sunlight for Unaccountable Non-profits (SUN) Act

“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.”

Taxation

Introduced Jan 23, 2023

Last action Jan 23, 2023

Pipeline · Bill → Law

Step 1

Introduced

Jan 23, 2023

Step 2

Referred

Jan 23, 2023

Finance

Step 3

Committee

Step 4

Senate

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill expands the disclosure requirements for certain tax-exempt organizations. This bill requires 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. The bill also requires 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.

Provisions · 3 sectionsIntroduced in Senate

Timeline · 2 actions

Jan 23, 2023

Introduced in Senate

Jan 23, 2023

Read twice and referred to the Committee on Finance.