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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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Status:
Expired
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Additional Information
Spotlight Act
Print number: S 215
Sponsor: Sen. Tester, Jon [D-MT]
Process start date: 2021-02-03
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch
Summary & Status

Key Questions about Increased Financial Transparency for Tax-Exempt Organizations

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of S 215

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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