S.276: Spotlight Act

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Spotlight Act This bill repeals an Internal Revenue Service (IRS) revenue procedure (Rev. Proc. 2018-38) that exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of substantial contributors (persons who contribute more than $5,000 per year) on information returns that are filed with the IRS. The bill requires tax-exempt organizations that fall under sections...

(Source: Library of Congress)

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Date Description
Jan. 30, 2019
Read twice and referred to the Committee on Finance.
Jan. 30, 2019

Introduced in the Senate by Jon Tester (D-Mont.)

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