Sensitive But Unclassified (
SBU) is a designation of information in the
United States federal government that, though unclassified, often requires strict controls over its distribution. SBU is a broad category of information that includes material covered by such designations as
For Official Use Only (FOUO), Law Enforcement Sensitive (LES), Sensitive
Homeland Security Information, Sensitive Security Information (
SSI), Critical Infrastructure Information (
CII), etc. It also includes
Internal Revenue Service materials like individual tax records, systems information, and enforcement procedures. Some categories of SBU information have authority in statute or regulation (e.g. SSI, CII) while others, including FOUO, do not.