,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #iah  ,,in ,,the ,,house ,,of   
,,representatives  ,january #cj1        
#bjai,mr4 ,price of ,north ,carolina    
7for himself1 ,mr4 ,sarbanes1 ,ms4      
,schakowsky1 ,ms4 ,norton1 ,mr4 ,ryan1  
,mr4 ,carbajal1 ,mr4 ,garamendi1 and    
,ms4 ,eshoo7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,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