News & Analysis as of

Disclosure Requirements Donor Lists

Snell & Wilmer

U.S. Supreme Court Finds California Disclosure Requirement Unconstitutional as Infringement on First Amendment Associational...

Snell & Wilmer on

On July 1, 2021, the U.S. Supreme Court issued a 6-3 decision, holding that California’s blanket demand for charities to disclose donor information to the state Attorney General (AG) is facially unconstitutional.2 In addition...more

Proskauer - Tax Talks

The Impact of Americans for Prosperity Foundation v. Bonta on Donor Disclosure Laws

Proskauer - Tax Talks on

On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for Prosperity Foundation v. Bonta. The law required nonprofits operating or...more

Patterson Belknap Webb & Tyler LLP

Supreme Court Invalidates California Schedule B Disclosure Law

On July 1, the Supreme Court issued a major decision concerning nonprofit donor disclosure laws and the First Amendment. In Americans for Prosperity Foundation v. Bonta, No. 19-251, the Court held that a California law...more

Seyfarth Shaw LLP

Ninth Circuit Court Of Appeals Reaffirms CA Attorney General’s Demand For Donor List

Seyfarth Shaw LLP on

A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy of their unredacted...more

Patterson Belknap Webb & Tyler LLP

Delayed Enforcement of New York Donor Disclosure Requirements for 501(c)(3) Organizations

A federal court development has delayed enforcement of the recently enacted New York State legislation (described in our prior blog post) requiring 501(c)(3) organizations to publicly disclose the identities of certain donors...more

Patterson Belknap Webb & Tyler LLP

Court Dismisses Challenge to New York Donor Disclosure Requirement

On August 29, 2016, the United States District Court for the Southern District of New York dismissed in its entirety a complaint against the New York Attorney General filed by Citizens United and Citizens United Foundation,...more

Seyfarth Shaw LLP

Court Affirms California Attorney General’s Demand for Confidential Donor List

Seyfarth Shaw LLP on

Unwelcome news for charities concerned with donor confidentiality - A recent court ruling upheld the position of the California Attorney General (AG) requiring that charities located or operating in California provide a...more

Proskauer - Not for Profit/Exempt...

Proposed Legislation Would Require Nonprofit Organizations Participating in California Political Campaigns to Disclose the...

Two new bills recently introduced in the California State Legislature would increase the disclosure requirements applicable to certain nonprofit organizations participating in California political campaigns and would...more

Proskauer - Not for Profit/Exempt...

New York Attorney General Issues Proposed Regulations to Require Nonprofits to Publicly Disclose Their Political Expenditures and...

New York Attorney General Eric T. Schneiderman has issued proposed regulations that would require many nonprofit organizations to annually disclose certain information about their political spending and their donors’...more

Patterson Belknap Webb & Tyler LLP

A.G. Schneiderman Announces New Electioneering Disclosure Requirements for Nonprofits

On December 12, 2012, New York Attorney General Eric Schneiderman announced new proposed disclosure rules for New York-registered nonprofits designed to bring more transparency to electioneering activities by tax-exempt,...more

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