Thursday, June 04, 2015
9th Circuit: State AG Can Require Disclosure of IRS Form 990 List of Donors
In a decision handed down early last month, the U.S. 9th Circuit Court of Appeals upheld California's requirement that in order to solicit tax deductible contributions in the state, a charity or other non-profit must file an annual report that includes an unredacted IRS Form 990 Schedule B, the names and contributions of significant donors. In Center for Competitive Politics v. Harris, (9th Cir., May 1, 2015), the court held that the organization challenging the requriement had not shown that its donors would experience threats or harassment because of the disclosure requirement. It also rejected the argument that Congress had intended to protect the privacy of Schedule B information. BNA Daily Report for Executives (subscription required) reported on the decision this week.