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Increased Financial Transparency for Tax-Exempt Organizations

This act aims to increase financial transparency for certain tax-exempt organizations, such as social welfare groups and labor unions. They will be required to disclose the names and addresses of their substantial contributors in annual returns. This helps citizens better understand who funds these organizations and how it might influence their activities.
Key points
Social welfare organizations and labor unions must disclose major donor information in annual tax filings.
These rules aim to increase transparency in the funding of organizations that receive tax exemptions.
The changes apply to returns required for tax years ending after the act's enactment date.
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Expired
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Additional Information
Print number: 117_S_215
Sponsor: Sen. Tester, Jon [D-MT]
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_S_215.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

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 and labor unions must disclose major donor information in annual tax filings.
  • These rules aim to increase transparency in the funding of organizations that receive tax exemptions.
  • The changes apply to returns required for tax years ending after the act's enactment date.
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 Sen. Tester, Jon [D-MT].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes