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Tax-Exempt Organizations: Donor Disclosure Requirements

The Spotlight Act aims to increase transparency in the funding of certain tax-exempt organizations. This means citizens will have better insight into who financially supports social welfare organizations, labor unions, and business leagues, potentially leading to greater accountability for their activities.
Key points
Social welfare organizations, labor unions, and business leagues must disclose the names and addresses of substantial contributors on their annual tax returns.
Previous regulations that exempted these organizations from donor disclosure requirements are repealed.
Discretionary exceptions for filing donor information will be limited to cases that do not impact national security, law enforcement, or tax administration.
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Expired
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Additional Information
Print number: 117_HR_774
Sponsor: Rep. Price, David E. [D-NC-4]
Process start date: 2021-02-03
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Spotlight Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_774.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-02-03.

What are the main provisions?

Key points include:

  • Social welfare organizations, labor unions, and business leagues must disclose the names and addresses of substantial contributors on their annual tax returns.
  • Previous regulations that exempted these organizations from donor disclosure requirements are repealed.
  • Discretionary exceptions for filing donor information will be limited to cases that do not impact national security, law enforcement, or tax administration.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Price, David E. [D-NC-4].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes