HR 2695 114th Congress House

SUN Act

Official title: To amend the Internal Revenue Code of 1986 to require that return information from tax-exempt organizations be made available in a searchable format and to pro… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to require that return information from tax-exempt organizations be made available in a searchable format and to provide the disclosure of the identity of contributors to certain tax-exempt organizations, and for other purposes.

Introduced: June 9, 2015 See on congress.gov

Taxation Elections, voting, political campaign regulationGovernment information and archivesTax administration and collection, taxpayersTax-exempt organizations

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 9, 2015

Referred to the House Committee on Ways and Means.

Jun 9, 2015

Introduced in House

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Latest action June 9, 2015

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Sunlight for Unaccountable Non-profits Act or the SUN Act

Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.

Authorizes the Internal Revenue Service to withhold from public inspection any social security account number included on the information return of a tax-exempt organization (i.e., Form 990).

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