,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #gce  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #aa1 #bjai,mr4    
,te/] 7= himself1 ,mr4 ,udall1 ,mrs4    
,gillibr&1 ,mr4 ,k+1 & ,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 t      
return in=mation f tax-exempt           
organizations be made available 9 a     
se>*able =mat & to provide ! disclosure 
( ! id5tity ( contributors to c]ta9     
tax-exempt organizations4  #a4 ,%ort    
title ,?is ,act may be cit$ z !         
,sunlight = ,unacc\ntable ,non-pr(its   
7,,sun7 ,act4  #b4 ,return in=mation (  
c]ta9 tax-exempt organizations available
 9 a se>*able =mat  7a7 ,9 g5]al        
,section #fajd7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ made    
available to ! public at su* "t & 9 su* 
places z ! ,secret>y may prescribe4 &   
ins]t+ made available to ! public at no 
*>ge & 9 an op51 /ructur$ data =mat t is

 processable by comput]s ) ! in=mation  
easy to f9d1 access1 reuse1 & d[nload 9 
bulk44  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
returns requir$ to be fil$ aft] ! date (
 ! enactm5t ( ?is ,act4  #c4 ,au?ority  
to disclose contributors to c]ta9       
tax-exempt organizations  7a7 ,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 applicable organization
 or tru/1 su* in=mation %all include !  
"n & address ( any qualifi$ contributor 
to su* organization :i* is requir$ to be
 includ$ on ! return & ! total          
contributions ( su* qualifi$            
contributor1 b no?+ 9 ?is subsection    
%all au?orize ! ,secret>y to disclose ! 
"n or address ( any o!r contributor to  
su* organization or any contributor to  
any o!r organization4  7b7 ,def9itions  
,section #fajd7;b7 ( su* ,code is       

am5d$-- 7#a7 by /rik+ ,! in=mation &    
ins]t+ ! foll[+3  7#a7 ,9 g5]al ,!      
in=mation  1 &  7#b7 by add+ at ! end ! 
foll[+ new p>agraph3  7#b7 ,def9itions  
,= purposes ( p>agraph 7#a7-- 7,a7      
,applicable organization or tru/ ,! t]m 
applicable organization or tru/ means   
any organization or tru/ :i*--  7i7     
indicates on an application 7or am5dm5t 
to an application7 = recognition (      
exemption f tax "u section #eja7;a7 t   
su* organization has or plans to sp5d   
money attempt+ to influ5ce ! selection1 
nom9ation1 election1 or appo9tm5t ( any 
p]son to a public (fice1  7ii7 ass]ts on
 a return t su* organization p>ticipat$ 
91 or int]v5$ 9 7includ+ ?r\gh ! publi%+
 or di/ribut+ ( /atem5ts71 a political  
campaign on behalf (1 or 9 opposition   
to1 any c&idate = public (fice1  7iii7  
has fil$1 or 0 requir$ to file1 a       
/atem5t or report "u subsection 7c7 or  
7g7 ( section #cjd ( ! ,f$]al ,election 
,campaign ,act ( #aigd ) respect to     
indep5d5t exp5ditures made dur+ !       

taxable ye>1 or  7iv7 has fil$1 or 0    
requir$ to file1 a /atem5t "u section   
#cjd7;f7 ( su* ,act ) respect to        
disbursem5ts = electione]+              
communications made dur+ ! taxable ye>4 
7,b7 ,qualifi$ contributor ,! t]m       
qualifi$ contributor means1 ) respect to
 any applicable organization or tru/1   
any p]son :o made aggregate             
contributions 79 money or o!r prop]ty7  
to su* applicable organization or tru/  
dur+ ! taxable ye> 9 an am\nt valu$ at  
#e1jjj or m4  4  7c7 ,con=m+ am5dm5t    
,section #fajd7;d77#c77;,a7 ( su* ,code 
is am5d$ by /rik+ ! fir/ s5t5ce & ins]t+
 ! foll[+3 ,9 ! case ( any applicable   
organization or tru/ 7z def9$ 9         
subsection 7b77#b77;,a771 any copies (  
annual returns provid$ "u p>agraph 7#a7 
%all include in=mation relat+ to ! "n & 
address ( any qualifi$ contributor 7z   
def9$ 9 subsection 7b77#b77;,b77 to su* 
organization & ! total contributions (  
su* qualifi$ contributor1 b no?+ 9 su*  
p>agraph %all require ! disclosure ( !  

"n or address ( any o!r contributor to  
su* organization or 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    
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to returns       
requir$ to be fil$ aft] ! date ( !      
enactm5t ( ?is ,act4