S. 750 – Sunlight for Unaccountable Non-profits (SUN) Act

AI-Generated Summary

Updated February 8, 2026 at 12:22 AM UTC

The SUN Act would make the public IRS filings of tax‑exempt organizations available for free in a searchable, computer‑readable format and would require the IRS to disclose the names, addresses, and total donations of large donors to organizations that engage in political activities. The changes affect all tax‑exempt nonprofits that file Form 990 and any donors giving $5,000 or more to politically active nonprofits.

Key Provisions

Require that tax‑exempt organization returns be posted to the public at no charge in an open, structured data format that can be searched, downloaded and processed by computers.
Define “applicable organization or trust” as any nonprofit that spends money to influence elections, participates in political campaigns, or files required election‑related reports.
Define “qualified contributor” as any person who gives $5,000 or more in aggregate to an applicable organization in a year.
Mandate that the IRS disclose the name, address, and total contributions of each qualified contributor for applicable organizations, while keeping other donors’ information private.
Apply these rules only to returns filed after the law’s enactment.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

March 15, 2021

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SenateIntro Referral

Introduced in Senate

March 15, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 15, 2021

Floor Debate

1 member

What members said about S. 750 on the floor

1 Democrat

Sen. Richard J. DurbinD-IL · Aug 6, 2022

Mr. President, I ask unanimous consent that the Senate proceed to the en bloc consideration of the following resolutions, submitted earlier today: S. Res. 749 and S. Res. 750. Mr. President, I ask…

Bill Text

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Introduced in SenateIssued March 15, 2021

II

117th CONGRESS

1st Session

S. 750

IN THE SENATE OF THE UNITED STATES

March 15, 2021

Mr. Tester (for himself, Mr. King, Ms. Warren, and Mrs. Gillibrand) 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 that return information from tax-exempt organizations be made available in a searchable format and to provide the disclosure of the identity of contributors to certain tax-exempt organizations.

1.

Short title

This Act may be cited as the Sunlight for Unaccountable Non-profits (SUN) Act.

2.

Return information of certain tax-exempt organizations available in a searchable format

(a)

In general

Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking made available to the public at such time and in such places as the Secretary may prescribe. and inserting made available to the public at no charge and in an open, structured data format that is processable by computers with the information easy to find, access, reuse, and download in bulk..

(b)

Effective date

The amendment made by this section shall apply to returns required to be filed after the date of the enactment of this Act.

3.

Authority to disclose contributors to certain tax-exempt organizations

(a)

In general

Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking Nothing in this subsection shall authorize the Secretary to disclose the name and address of any contributor to any organization and inserting In the case of any applicable organization or trust, such information shall include the name and address of any qualified contributor to such organization which is required to be included on the return and the total contributions of such qualified contributor, but nothing in this subsection shall authorize the Secretary to disclose the name or address of any other contributor to such organization or any contributor to any other organization.

(b)

Definitions

Section 6104(b) of such Code is amended—

(1)

by striking The information and inserting the following:

(1)

In general

The information

, and

(2)

by adding at the end the following new paragraph:

(2)

Definitions

For purposes of paragraph (1)—

(A)

Applicable organization or trust

The term applicable organization or trust means any organization or trust which—

(i)

indicates on an application (or amendment to an application) for recognition of exemption from tax under section 501(a) that such organization has or plans to spend money attempting to influence the selection, nomination, election, or appointment of any person to a public office,

(ii)

asserts on a return that such organization participated in, or intervened in (including through the publishing or distributing of statements), a political campaign on behalf of, or in opposition to, any candidate for public office,

(iii)

has filed, or was required to file, a statement or report under subsection (c) or (g) of section 304 of the Federal Election Campaign Act of 1974 with respect to independent expenditures made during the taxable year, or

(iv)

has filed, or was required to file, a statement under section 304(f) of such Act with respect to disbursements for electioneering communications made during the taxable year.

(B)

Qualified contributor

The term qualified contributor means, with respect to any applicable organization or trust, any person who made aggregate contributions (in money or other property) to such applicable organization or trust during the taxable year in an amount valued at $5,000 or more.

.

(c)

Conforming amendment

Section 6104(d)(3)(A) of such Code is amended by striking the first sentence and inserting the following: In the case of any applicable organization or trust (as defined in subsection (b)(2)(A)), any copies of annual returns provided under paragraph (1) shall include information relating to the name and address of any qualified contributor (as defined in subsection (b)(2)(B)) to such organization and the total contributions of such qualified contributor, but nothing in such paragraph shall require the disclosure of the name or address of any other contributor to such organization or any contributor to any other organization (other than a private foundation (within the meaning of section 509(a)) or political organization exempt from taxation under section 527)..

(d)

Effective date

The amendments made by this section shall apply to returns required to be filed after the date of the enactment of this Act.