S. 215 – Spotlight Act

AI-Generated Summary

Updated February 7, 2026 at 10:07 PM UTC

The Spotlight Act amends the Internal Revenue Code to require certain tax‑exempt organizations to list the names and addresses of their substantial contributors on their annual information returns. It applies to social‑welfare groups, labor organizations, business leagues and other entities described in sections 501(c)(5) and (6). The bill also repeals existing Treasury reporting regulations and revises discretionary exception rules.

Key Provisions

Repeals the Treasury’s final regulations at 85 Fed. Reg. 31959 (May 28, 2020) that currently guide exempt‑organization reporting.
Adds a new requirement for social‑welfare organizations to include substantial contributor names and addresses on their annual returns.
Requires labor organizations, business leagues, and other 501(c)(5) and (6) groups to disclose the same contributor information on their annual returns.
Sets the new reporting requirements to apply to tax years ending after the Act’s enactment.
Modifies discretionary exceptions so organizations exempt before July 16, 2018 remain exempt, and allows the Secretary to recommend further exemptions for national‑security, law‑enforcement, or tax‑administration purposes.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

February 3, 2021

View full timeline

SenateIntro Referral

Introduced in Senate

February 3, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

February 3, 2021

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in SenateIssued February 3, 2021

II

117th CONGRESS

1st Session

S. 215

IN THE SENATE OF THE UNITED STATES

February 3, 2021

Mr. Tester (for himself, Mr. Wyden, Mr. Bennet, Mr. Carper, Mr. Whitehouse, Mr. Blumenthal, Mrs. Murray, Mr. Van Hollen, Mr. Merkley, Ms. Klobuchar, Ms. Hirono, Mr. King, Mr. Brown, Ms. Cortez Masto, Mr. Booker, Mr. Menendez, Mr. Casey, Ms. Warren, and Ms. Baldwin) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Spotlight Act.

2.

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.

.