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S 367 114th Congress Senate

Sunlight for Unaccountable Non-profits (SUN) Act

Official title: A bill 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… Show full official titleShow less

Official title: A bill 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.

Introduced: February 4, 2015 See on congress.gov
Taxation Elections, voting, political campaign regulationGovernment information and archivesTax administration and collection, taxpayersTax-exempt organizations
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 2015
Read twice and referred to the Committee on Finance.
Feb 4, 2015
Introduced in Senate
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 Latest action February 4, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Sunlight for Unaccountable Non-profits (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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Gillibrand, Kirsten E.
New York · Feb 4, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 367: Sunlight for Unaccountable Non-profits (SUN) Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-367/
MLA
"S. 367: Sunlight for Unaccountable Non-profits (SUN) Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-367/.
Bluebook (legal)
S. 367, 114th Cong. (2026), https://openamerica.io/bill/114-S-367/.
Markdown link
[S. 367: Sunlight for Unaccountable Non-profits (SUN) Act](https://openamerica.io/bill/114-S-367/)
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