,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #cbhd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bf1     
#bjah ,mr4 ,tester 7for himself1 ,mr4   
,wyden1 ,mr4 ,udall1 ,mr4 ,whitehouse1  
,mr4 ,blumenthal1 ,mr4 ,van ,hollen1    
,mr4 ,reed1 ,mr4 ,nelson1 ,ms4 ,hirono1 
,ms4 ,hassan1 ,mr4 ,merkley1 ,mr4       
,kaine1 ,mrs4 ,mc,caskill1 ,mr4 ,peters1
 ,mr4 ,bennet1 ,mrs4 ,murray1 ,mr4      
,heinrich1 ,ms4 ,cortez ,masto1 ,mr4    
,carper1 ,mr4 ,brown1 ,mr4 ,durbin1 ,ms4
 ,heitkamp1 ,mr4 ,casey1 ,mr4 ,king1    
,mr4 ,menendez1 ,mr4 ,murphy1 and ,ms4  
,warren7 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 certain tax-exempt     
organizations to include on annual      
returns the names and addresses of      
substantial contributors1 and for other 
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,spotlight ,act4    
#b4 ,inclusion of contributor           

information on annual returns of certain
 organizations  7a7 ,repeal of ,revenue 
,procedure ,revenue ,procedure #bjah-ch 
shall have no force and effect4  7b7    
,inclusion of contributor information   
7#a7 ,social welfare organizations      
,section #fjcc7;f77#a7 of the ,internal 
,revenue ,code of #aihf is amended by   
inserting 7#e71 after paragraphs4  7#b7 
,labor organizations and business       
leagues ,section #fjcc of such ,code is 
amended by redesignating subsection 7n7 
as subsection 7o7 and by inserting after
 subsection 7m7 the following new       
subsection3  7n7 ,additional            
requirements for organizations described
 in subsections 7c77#e7 and 7c77#f7 of  
section #eja  ,every organization which 
is described in paragraph 7#e7 or 7#f7  
of section #eja7;c7 and which is subject
 to the requirements of subsection 7a7  
shall include on the return required    
under subsection 7a7 the information    
referred to in subsection 7b77#e74  4   
7#c7 ,effective date ,the amendments    

made by this subsection shall apply to  
returns required to be filed for taxable
 years ending on or after ,december #ca1
 #bjah4  7c7 ,modification to           
discretionary exceptions ,section       
#fjcc7;a77#c77;,b7 of the ,internal     
,revenue ,code of #aihf is amended to   
read as follows3  7,b7 ,discretionary   
exceptions  7i7 ,in general ,paragraph  
7#a7 shall not apply to any organization
 if the ,secretary made a determination 
under this subparagraph before ,july    
#af1 #bjah1 that such filing is not     
necessary to the efficient              
administration of the internal revenue  
laws4  7ii7 ,recommendations for other  
exceptions ,the ,secretary may recommend
 to ,congress that ,congress relieve any
 organization required under paragraph  
7#a7 to file an information return from 
filing such a return if the ,secretary  
determines that such filing does not    
advance a national security1 law        
enforcement1 or tax administration      
purpose4  4  7d7 ,disclosure of         

information  7#a7 ,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 organization described in   
paragraphs 7#d71 7#e71 or 7#f7 of       
section #eja7;c7 which files a return   
under section #fjcc1 such information   
shall include the name and address of   
any contributor to such organization    
which is required to be included on the 
return1 but nothing in this subsection  
shall authorize the ,secretary to       
disclose the name or address of any     
contributor to any other organization4  
7#b7 ,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 organization described in   
paragraphs 7#d71 7#e71 or 7#f7 of       
section #eja7;c7 which files a return   

under section #fjcc1 any copies of      
annual returns provided under paragraph 
7#a7 shall include information relating 
to the name and address of any          
contributor to such organization1 but   
nothing in such paragraph shall require 
the disclosure of the name or address of
 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  7#c7 ,effective date   
,the amendments made by this subsection 
shall apply to returns required to be   
filed for taxable years ending after    
,december #ca1 #bjag4