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Sunlight for Unaccountable Non-profits (SUN) Act

12/15/2023, 4:05 PM

Summary of Bill S 17

The Sunlight for Unaccountable Non-profits (SUN) Act, also known as Bill 118 s 17, is a piece of legislation currently being considered by the US Congress. The main goal of this bill is to increase transparency and accountability for non-profit organizations that receive tax-exempt status.

Under the SUN Act, non-profit organizations would be required to disclose more information about their finances and activities. This includes providing detailed reports on their sources of funding, how that funding is being used, and any potential conflicts of interest. Additionally, non-profits would be required to make this information easily accessible to the public, either through their website or by request.

The bill also aims to strengthen the oversight of non-profit organizations by giving the Internal Revenue Service (IRS) more authority to investigate and penalize organizations that are found to be in violation of the new disclosure requirements. This would help ensure that non-profits are operating in a transparent and ethical manner. Overall, the SUN Act is designed to promote accountability and integrity within the non-profit sector, ultimately benefiting both donors and the general public. It remains to be seen whether this bill will be passed into law, but it has garnered support from both sides of the political aisle for its efforts to increase transparency and prevent abuse within the non-profit sector.

Congressional Summary of S 17

Sunlight for Unaccountable Non-profits (SUN) Act

This bill expands the disclosure requirements for certain tax-exempt organizations.

This bill requires the annual tax return information for tax-exempt organizations and deferred compensation plans to be 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.

The bill also requires the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.

Current Status of Bill S 17

Bill S 17 is currently in the status of Bill Introduced since January 23, 2023. Bill S 17 was introduced during Congress 118 and was introduced to the Senate on January 23, 2023.  Bill S 17's most recent activity was Read twice and referred to the Committee on Finance. as of January 23, 2023

Bipartisan Support of Bill S 17

Total Number of Sponsors
1
Democrat Sponsors
1
Republican Sponsors
0
Unaffiliated Sponsors
0
Total Number of Cosponsors
4
Democrat Cosponsors
2
Republican Cosponsors
0
Unaffiliated Cosponsors
2

Policy Area and Potential Impact of Bill S 17

Primary Policy Focus

Taxation

Potential Impact Areas

- Elections, voting, political campaign regulation
- Government information and archives
- Tax administration and collection, taxpayers
- Tax-exempt organizations

Alternate Title(s) of Bill S 17

Sunlight for Unaccountable Non-profits (SUN) Act
Sunlight for Unaccountable Non-profits (SUN) Act
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.

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