H.R. 774 117th Congress House

Spotlight Act

Official title: 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: February 3, 2021 See on congress.gov

Taxation Administrative law and regulatory proceduresDepartment of the TreasuryGovernment information and archivesInternal Revenue Service (IRS)

More subjectsShow fewer subjects

Labor-management relationsTax 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

Feb 3, 2021

Introduced in House

Feb 3, 2021

Referred to the House Committee on Ways and Means.

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Latest action February 3, 2021

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Spotlight Act

This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations.

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 (persons who contribute more than $5,000 per year to such organizations) on their information returns.

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.

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