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