,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bici  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ah1 
#bjad ,mr4 ,tester introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf 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      
organizations4  #a4 ,short title ,this  
,act may be cited as the ,sunlight for  
,unaccountable ,non-profits 7,,sun7     
,act4  #b4 ,return information of       
certain tax-exempt organizations        
available in a searchable format  7a7   
,in general  ,section #fajd7;b7 of the  
,internal ,revenue ,code of #aihf is    
amended by striking made available to   
the public at such time and in such     
places as the ,secretary may prescribe4 
and inserting made available to the     

public at no charge and in an open1     
structured data format that is          
processable by computers with the       
information easy to find1 access1 reuse1
 and download in bulk44  7b7 ,effective 
date ,the amendment made by this section
 shall apply to returns required to be  
filed after the date of the enactment of
 this ,act4  #c4 ,authority to disclose 
contributors to certain tax-exempt      
organizations  7a7 ,in general ,section 
#fajd7;b7 of the ,internal ,revenue     
,code of #aihf 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  
trust1 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 contributor1 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 organization4  7b7 ,definitions   
,section #fajd7;b7 of such ,code is     
amended-- 7#a7 by striking ,the         
information and inserting the following3
  7#a7 ,in general ,the information  1  
and  7#b7 by adding at the end the      
following new paragraph3  7#b7          
,definitions ,for purposes of paragraph 
7#a7-- 7,a7 ,applicable organization or 
trust ,the term applicable organization 
or trust means any organization or trust
 which-- 7i7 indicates on an application
 7or amendment to an application7 for   
recognition of exemption from tax under 
section #eja7;a7 that such organization 
has or plans to spend money attempting  
to influence the selection1 nomination1 
election1 or appointment of any person  
to a public office1  7ii7 asserts on a  
return that such organization           
participated in1 or intervened in       
7including through the publishing or    

distributing of statements71 a political
 campaign on behalf of1 or in opposition
 to1 any candidate for public office1   
7iii7 has filed1 or was required to     
file1 a statement or report under       
subsections 7c7 or 7g7 of section #cjd  
of the ,federal ,election ,campaign ,act
 of #aigd with respect to independent   
expenditures made during the taxable    
year1 or  7iv7 has filed1 or was        
required to file1 a statement under     
section #cjd7;f7 of such ,act with      
respect to disbursements for            
electioneering communications made      
during the taxable year4  7,b7          
,qualified contributor ,the term        
qualified contributor means1 with       
respect to any applicable organization  
or trust1 any person who made aggregate 
contributions 7in money or other        
property7 to such applicable            
organization or trust during the taxable
 year in an amount valued at #e1jjj or  
more4  4  7c7 ,conforming amendment     
,section #fajd7;d77#c77;,a7 of such     

,code is amended by striking the first  
sentence and inserting the following3   
,in the case of any applicable          
organization or trust 7as defined in    
subsection 7b77#b77;,a771 any copies of 
annual returns provided under paragraph 
7#a7 shall include information relating 
to the name and address of any qualified
 contributor 7as defined in subsection  
7b77#b77;,b77 to such organization and  
the total contributions of such         
qualified contributor1 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 7other than a private      
foundation 7within the meaning of       
section #eji7;a77 or political          
organization exempt from taxation under 
section #ebg744  7d7 ,effective date    
,the amendments made by this section    
shall apply to returns required to be   
filed after the date of the enactment of
 this ,act4