Donor Privacy

Protecting Donors and Charities: Four Steps Faith-Based Nonprofits Should Take Following AFPF v. Rodriquez

Two 501(c)(3) nonprofits will advocate for First Amendment protections for nonprofits and their donors before the U.S. Supreme Court on Monday, April 26. The nonprofits, Americans for Prosperity Foundation and the Thomas More Law Center, challenge a California charities regulation that requires most nonprofits fundraising in California to give...

Final Treasury Regulations Address IRS Form 990 Schedule B Donor Disclosure Requirements

Prior IRS regulations required most exempt organizations to disclose the names and addresses of contributors who donated more than $5,000 (“substantial contributors”) on the Schedule B addendum to the organization’s IRS Form 990. Under new IRS regulations, only organizations exempt under Internal Revenue Code § 501(c)(3) or § 527 must include names and addresses of substantial contributors on Schedule B.