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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.

USA115th CongressS-300| Senate 
| Updated: 2/3/2017
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (5)
Tom Udall (Democratic)Kirsten E. Gillibrand (Democratic)Elizabeth Warren (Democratic)Angus S. King (Independent)Heidi Heitkamp (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Sunlight for Unaccountable Non-profits (SUN) Act This bill 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 more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.
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Timeline
Feb 3, 2017
Introduced in Senate
Feb 3, 2017
Read twice and referred to the Committee on Finance.
  • February 3, 2017
    Introduced in Senate


  • February 3, 2017
    Read twice and referred to the Committee on Finance.

Taxation

Elections, voting, political campaign regulationGovernment information and archivesTax administration and collection, taxpayersTax-exempt organizations

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.

USA115th CongressS-300| Senate 
| Updated: 2/3/2017
Sunlight for Unaccountable Non-profits (SUN) Act This bill 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 more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Feb 3, 2017
Introduced in Senate
Feb 3, 2017
Read twice and referred to the Committee on Finance.
  • February 3, 2017
    Introduced in Senate


  • February 3, 2017
    Read twice and referred to the Committee on Finance.
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (5)
Tom Udall (Democratic)Kirsten E. Gillibrand (Democratic)Elizabeth Warren (Democratic)Angus S. King (Independent)Heidi Heitkamp (Democratic)

Finance Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Elections, voting, political campaign regulationGovernment information and archivesTax administration and collection, taxpayersTax-exempt organizations