3.0.0 3284 2023-01-11T13:41:47Z 2023-01-11T13:41:47Z Senate S 2018-07-26 115 ssfi00 Finance Committee Senate Standing Referred to 2018-07-26T17:27:53Z A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations". 115 64 SJRES 2018-12-12 Held at the desk. 17:05:58 Related bill CRS Spotlight Act 115 6900 HR 2018-09-26 Referred to the House Committee on Ways and Means. Identical bill CRS 2018-07-26 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-07-26 Introduced in Senate IntroReferral 10000 9 Library of Congress T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2018-07-26 True U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2018-07-26 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2018-07-26 True B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2018-07-26 True V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2018-07-26 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2018-07-26 True N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2018-07-26 True H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2018-07-26 True H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2018-07-26 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2018-07-26 True K000384 Sen. Kaine, Tim [D-VA] Timothy Kaine D VA M. 2018-07-26 True M001170 Sen. McCaskill, Claire [D-MO] Claire McCaskill D MO 2018-07-26 True P000595 Sen. Peters, Gary C. [D-MI] Gary Peters D MI 2018-07-26 True B001267 Sen. Bennet, Michael F. [D-CO] Michael Bennet D CO 2018-07-26 True M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2018-07-26 True H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2018-07-26 True C001113 Sen. Cortez Masto, Catherine [D-NV] Catherine Cortez Masto D NV 2018-07-26 True C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2018-07-26 True B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2018-07-26 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2018-07-26 True H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2018-07-26 True C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA 2018-07-26 True K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2018-07-26 True M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2018-07-26 True M001169 Sen. Murphy, Christopher [D-CT] Christopher Murphy D CT S. 2018-07-26 True W000817 Sen. Warren, Elizabeth [D-MA] Elizabeth Warren D MA A. 2018-07-26 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2018-08-01 False D000622 Sen. Duckworth, Tammy [D-IL] Tammy Duckworth D IL 2018-09-04 False Taxation Administrative law and regulatory procedures Department of the Treasury Government information and archives Internal Revenue Service (IRS) Labor-management relations Tax administration and collection, taxpayers Tax-exempt organizations Taxation 00 2018-07-26 Introduced in Senate 2019-02-19T19:40:15Z Spotlight Act

This bill repeals an Internal Revenue Service (IRS) revenue procedure (Rev. Proc. 2018-38) that exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of substantial contributors (persons who contribute more than $5,000 per year) on information returns that are filed with the IRS.

The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors on their returns. The information must also be made available to the public.

The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.

]]> Spotlight Act Display Title Spotlight Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes. Introduced in Senate IS Short Titles as Introduced Spotlight Act Introduced in Senate 2018-07-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3284is/xml/BILLS-115s3284is.xml 2018-07-26 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.