Tag: Disclosure Digest

On May 26, the United States Treasury Department and the Internal Revenue Service issued a final regulation exempting select nonprofits from disclosing donor information on annual returns they file with the IRS. Under the regulation, which takes effect retroactively to returns filed after Sept. 6, 2019, only 501(c)(3) and 527 groups are required to report…

On April 6, Oklahoma House Speaker Charles McCall (R) placed SB1491, which would bar public agencies from requiring 501(c) nonprofits to provide them with personal information about their donors, directly on the calendar for floor consideration. The legislation had previously been waiting for action in the House Judiciary Committee. The Oklahoma State Senate, which originated…

Last month, Utah and West Virginia enacted legislation restricting public agencies from disclosing identifying information about donors to select nonprofit groups. Utah SB171 SB171 prohibits a public agency from: Requiring an individual to provide the agency with personal information Requiring a tax-exempt entity under Section 501(c) of the federal Internal Revenue Code to provide the…

Last month, we explored donor disclosure requirements for non-PAC entities making independent expenditures. This week, we examine donor disclosure requirements on independent expenditure and electioneering communication disclaimers. An independent expenditure is an advertisement that explicitly advocates for the election or defeat of a clearly identified political candidate. An independent expenditure originates outside of a candidate’s…

On March 3, the Oklahoma State Senate voted unanimously to approve SB1491, which would bar public agencies from requiring 501(c) nonprofits to provide them with personal information about their donors. What does the bill propose? SB1491 would bar any public agency from requiring a nonprofit 501(c) group to provide the agency with personal affiliation information…

On March 11, Judge Brian R. Martinotti, of the United States District Court for the District of New Jersey, signed orders permanently barring New Jersey from enforcing a state law requiring select nonprofits to disclose identifying information about their donors. Multiple organizations challenged the law in court, including the American Civil Liberties Union (ACLU), Americans…

Gov. Andrew Cuomo (D) has included amendments to New York’s nonprofit donor disclosure laws in his fiscal year 2021 budget proposal. Part UU of the executive budget proposes that a nonprofit group disclose the following for any donation of $1,000 or more earmarked to pay, in whole or in part, for political communications: the name…

On Feb. 24, the United States Supreme Court called on United States Solicitor General Noel John Francisco to file a brief expressing the federal government’s views on two suits challenging a California law requiring nonprofits to disclose identifying information about their donors. The lawsuit names and docket numbers are Americans for Prosperity Foundation v. Becerra…

Last month, we explored state donor disclosure requirements for groups that sponsor electioneering communications. This week, let’s take a closer look at donor disclosure requirements for non-PAC groups making independent expenditures. An independent expenditure is any money spent on political advertising supporting or opposing a particular candidate for elective office. An independent expenditure originates outside…

On Feb. 14, Judge Charles Breyer, of the U.S. District Court for the Northern District of California, said he would uphold most provisions of a San Francisco ordinance establishing donor disclosure requirements for all committees producing campaign advertisements. What is at issue? On Nov. 5, 2019, San Francisco voters approved Proposition F, establishing the following…