H.R. 774House117th Congress (2021-2023)In Committee

Spotlight Act

AI-Generated Summary

Updated February 7, 2026 at 10:09 PM UTC

The Spotlight Act changes the Internal Revenue Code so that certain tax‑exempt groups—specifically social‑welfare organizations, labor organizations, and business leagues—must list the names and addresses of their substantial donors on the annual information returns they file with the IRS. It also removes a set of Treasury regulations that previously guided these reporting rules and updates the rules about when an organization can be exempt from filing. The changes affect any qualifying nonprofit that must file Form 990‑type returns.

Key Provisions

Repeals the Treasury’s final regulations (85 Fed. Reg. 31959, May 28 2020) that previously governed reporting requirements for exempt organizations.
Adds a new reporting requirement for social‑welfare organizations to include substantial contributor information on their annual returns.
Creates a new subsection requiring labor organizations and business leagues (501(c)(5) and 501(c)(6)) to disclose substantial contributor names and addresses on their returns.
Sets the new requirements to apply to returns for taxable years ending after the law’s enactment date.
Modifies discretionary exception rules, limiting the Secretary’s ability to waive filing requirements unless a determination was made before July 16 2018, and allows the Secretary to recommend relief for organizations when filing does not serve national security, law‑enforcement, or tax‑administration purposes.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 3, 2021

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HouseIntro Referral

Introduced in House

February 3, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 3, 2021

Bill Text

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Introduced in HouseIssued February 3, 2021

117th CONGRESS

1st Session

H. R. 774

IN THE HOUSE OF REPRESENTATIVES

February 3, 2021

Mr. Price of North Carolina (for himself, Ms. Schakowsky, Ms. Lee of California, Ms. Norton, and Mr. Sarbanes) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

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.

Short title

This Act may be cited as the Spotlight Act.

Inclusion of contributor information on annual returns of certain organizations

(a)

Repeal of regulations

The final regulations of the Department of the Treasury relating to guidance under section 6033 regarding the reporting requirements of exempt organizations (published at 85 Fed. Reg. 31959 (May 28, 2020)) shall have no force and effect.

(b)

Inclusion of contributor information

(1)

Social welfare organizations

Section 6033(f)(1) of the Internal Revenue Code of 1986 is amended by inserting (5), after paragraphs.

(2)

Labor organizations and business leagues

Section 6033 of such Code is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection:

(o)

Additional requirements for organizations described in subsections (c)(5) and (c)(6) of section 501

Every organization which is described in paragraph (5) or (6) of section 501(c) and which is subject to the requirements of subsection (a) shall include on the return required under subsection (a) the information referred to in subsection (b)(5).

(3)

Effective date

The amendments made by this subsection shall apply to returns required to be filed for taxable years ending after the date of the enactment of this Act.

(c)

Modification to discretionary exceptions

Section 6033(a)(3)(B) of the Internal Revenue Code of 1986 is amended to read as follows:

(B)

Discretionary exceptions

(i)

In general

Paragraph (1) shall not apply to any organization if the Secretary made a determination under this subparagraph before July 16, 2018, that such filing is not necessary to the efficient administration of the internal revenue laws.

(ii)

Recommendations for other exceptions

The Secretary may recommend to Congress that Congress relieve any organization required under paragraph (1) to file an information return from filing such a return if the Secretary determines that such filing does not advance a national security, law enforcement, or tax administration purpose.