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
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
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
In August, the U.S. Treasury Department and the Internal Revenue Service issued final regulations on the deductibility of payments of cash or in-kind donations to certain tax-exempt organizations if the donor receives in...more
On May 26, 2020, the U.S. Treasury released Final Regulations on donor disclosure requirements that shield many nonprofits – except 501(c)(3) charities and 527 political organizations – from the requirement to disclose the...more