,,ii  #aae? ,,congress  #b;d ,session   
,s4 #cbhd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bf1 #bjah ,mr4  
,te/] 7= himself1 ,mr4 ,wyd51 ,mr4      
,udall1 ,mr4 ,:iteh\se1 ,mr4 ,blum5?al1 
,mr4 ,van ,holl51 ,mr4 ,re$1 ,mr4       
,nelson1 ,ms4 ,hirono1 ,ms4 ,hassan1    
,mr4 ,m]kley1 ,mr4 ,ka9e1 ,mrs4         
,mc,caskill1 ,mr4 ,pet]s1 ,mr4 ,b5net1  
,mrs4 ,murray1 ,mr4 ,he9ri*1 ,ms4       
,cortez ,ma/o1 ,mr4 ,c>p]1 ,mr4 ,br[n1  
,mr4 ,durb91 ,ms4 ,heitkamp1 ,mr4       
,casey1 ,mr4 ,k+1 ,mr4 ,m55dez1 ,mr4    
,murphy1 & ,ms4 ,w>r57 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to require c]ta9 tax-exempt       
organizations to include on annual      
returns ! names & addresses ( sub/antial
 contributors1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,spotlight ,act4  #b4 ,inclusion (      
contributor in=mation on annual returns 
( c]ta9 organizations  7a7 ,repeal (    

,rev5ue ,proc$ure ,rev5ue ,proc$ure     
#bjah-ch %all h no =ce & effect4  7b7   
,inclusion ( contributor in=mation  7#a7
 ,social welf>e organizations ,section  
#fjcc7;f77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ 7#e71 aft]  
p>agraphs4  7#b7 ,labor organizations & 
bus9ess leagues ,section #fjcc ( su*    
,code is am5d$ by r$esignat+ subsection 
7n7 z subsection 7o7 & by ins]t+ aft]   
subsection 7m7 ! foll[+ new subsection3 
7n7 ,additional requirem5ts =           
organizations describ$ 9 subsections    
7c77#e7 & 7c77#f7 ( section #eja  ,e    
organization :i* is describ$ 9 p>agraph 
7#e7 or 7#f7 ( section #eja7;c7 & :i* is
 subject to ! requirem5ts ( subsection  
7a7 %all include on ! return requir$ "u 
subsection 7a7 ! in=mation ref]r$ to 9  
subsection 7b77#e74  4  7#c7 ,effective 
date ,! am5dm5ts made by ?is subsection 
%all apply to returns requir$ to be fil$
 = taxable ye>s end+ on or aft] ,decemb]
 #ca1 #bjah4  7c7 ,modification to      
discretion>y exceptions ,section        

#fjcc7;a77#c77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7,b7 ,discretion>y exceptions  7i7 ,9 
g5]al ,p>agraph 7#a7 %all n apply to any
 organization if ! ,secret>y made a     
det]m9ation "u ?is subp>agraph be=e     
,july #af1 #bjah1 t su* fil+ is n       
necess>y to ! effici5t adm9i/ration ( ! 
int]nal rev5ue laws4  7ii7              
,recomm5dations = o!r exceptions ,!     
,secret>y may recomm5d to ,congress t   
,congress relieve any organization      
requir$ "u p>agraph 7#a7 to file an     
in=mation return f fil+ su* a return if 
! ,secret>y det]m9es t su* fil+ does n  
advance a national security1 law        
en=cem5t1 or tax adm9i/ration purpose4  
4  7d7 ,disclosure ( in=mation  7#a7 ,9 
g5]al ,section #fajd7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,no?+ 9 ?is subsection %all au?orize !  
,secret>y to disclose ! "n & address (  
any contributor to any organization &   
ins]t+ ,9 ! case ( any organization     
describ$ 9 p>agraphs 7#d71 7#e71 or 7#f7

 ( section #eja7;c7 :i* files a return  
"u section #fjcc1 su* in=mation %all    
include ! "n & address ( any contributor
 to su* organization :i* is requir$ to  
be includ$ on ! return1 b no?+ 9 ?is    
subsection %all au?orize ! ,secret>y to 
disclose ! "n or address ( any          
contributor to any o!r organization4    
7#b7 ,con=m+ am5dm5t ,section           
#fajd7;d77#c77;,a7 ( su* ,code is am5d$ 
by /rik+ ! fir/ s5t5ce & ins]t+ !       
foll[+3 ,9 ! case ( any organization    
describ$ 9 p>agraphs 7#d71 7#e71 or 7#f7
 ( section #eja7;c7 :i* files a return  
"u section #fjcc1 any copies ( annual   
returns provid$ "u p>agraph 7#a7 %all   
include in=mation relat+ to ! "n &      
address ( any contributor to su*        
organization1 b no?+ 9 su* p>agraph %all
 require ! disclosure ( ! "n or address 
( any contributor to any o!r            
organization 7o!r ?an a private         
f\ndation 7)9 ! mean+ ( section         
#eji7;a77 or political organization     
exempt f taxation "u section #ebg744    

7#c7 ,effective date ,! am5dm5ts made by
 ?is subsection %all apply to returns   
requir$ to be fil$ = taxable ye>s end+  
aft] ,decemb] #ca1 #bjag4