Referred to the House Committee on Ways and Means.
The bill requires public disclosure of Schedule B donor information (name, ZIP code, total contribution) for organizations described in section 501(c) that receive any Federal funding during the taxable year. It amends sections 6104 and 6033 of the Internal Revenue Code to (1) make those Schedule B filings public within 60 days of processing and (2) revoke tax-exempt status if a covered organization fails to file Schedule B, with a 60-day cure period.
Privacy vs. accountability: donor anonymity protection vs public oversight
Relative to its intended legislative type, this bill establishes clear substantive legal changes requiring public disclosure of Schedule B donor information for 501(c) organizations that receive Federal funding and creates a revocation penalty for noncompliance, but it leaves several implementation-critical definitions and resource considerations unspecified.
The bill requires public disclosure of Schedule B donor information (name, ZIP code, total contribution) for organizations described in section 501(c) that receive any Federal funding during the taxable year.
It amends sections 6104 and 6033 of the Internal Revenue Code to (1) make those Schedule B filings public within 60 days of processing and (2) revoke tax-exempt status if a covered organization fails to file Schedule B, with a 60-day cure period.
The changes apply to returns for taxable years beginning after enactment.
Substantial constitutional, privacy, and political opposition plus administrative burdens and lack of compromise features make enactment unlikely.
Relative to its intended legislative type, this bill establishes clear substantive legal changes requiring public disclosure of Schedule B donor information for 501(c) organizations that receive Federal funding and creates a revocation penalty for noncompliance, but it leaves several implementation-critical definitions and resource considerations unspecified.
Privacy vs. accountability: donor anonymity protection vs public oversight
These are examples from the analysis, not a ranked list of the most-affected groups.
Privacy vs. accountability: donor anonymity protection vs public oversight
Likely to view the bill negatively as a threat to donor privacy, association rights, and civil-society protection.
Concerns will center on chilling charitable giving, risks to vulnerable donors and organizations, and likely First Amendment and safety implications.
Views the bill as a mixed tradeoff: transparency for taxpayer-funded activity is reasonable, but the broad, immediate public release of donor names raises legal, privacy, and administrative concerns.
Would favor narrower scope or safeguards.
Likely to view the bill favorably as increasing transparency and accountability for NGOs that receive taxpayer dollars.
Sees public donor disclosure as a way to expose undue influence and ensure responsible use of federal funds.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantial constitutional, privacy, and political opposition plus administrative burdens and lack of compromise features make enactment unlikely.
The bill has not accumulated any surfaced votes yet.
Privacy vs. accountability: donor anonymity protection vs public oversight
Substantial constitutional, privacy, and political opposition plus administrative burdens and lack of compromise features make enactment un…
Relative to its intended legislative type, this bill establishes clear substantive legal changes requiring public disclosure of Schedule B donor information for 501(c) organizations that receive Federal funding and crea…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.