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S. 276 (116th): Spotlight Act

The text of the bill below is as of Jan 30, 2019 (Introduced). The bill was not enacted into law.



1st Session

S. 276


January 30, 2019

(for himself and Mr. Wyden) introduced the following bill; which was read twice and referred to the Committee on Finance


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.


Short title

This Act may be cited as the Spotlight Act.


Inclusion of contributor information on annual returns of certain organizations


Repeal of Revenue Procedure

Revenue Procedure 2018–38 shall have no force and effect.


Inclusion of contributor information


Social welfare organizations

Section 6033(f)(1) of the Internal Revenue Code of 1986 is amended by inserting (5), after paragraphs.


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:


Additional requirements for organizations 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 referred to in subsection (b)(5).



Effective date

The amendments made by this subsection shall apply to returns required to be filed for taxable years ending on or after December 31, 2018.


Modification to discretionary exceptions

Section 6033(a)(3)(B) of the Internal Revenue Code of 1986 is amended to read as follows:


Discretionary exceptions


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.


Recommendations for other exceptions

The Secretary may recommend to Congress that Congress relieve any organization required under paragraph (1) to file an information return from filing such a return if the Secretary determines that such filing does not advance a national security, law enforcement, or tax administration purpose.