[20190801]LSB10187_非营利捐赠者信息披露 .pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i Nonprofit Donor Information Disclosure Updated August 1, 2019 UPDATE: On July 30, 2019, the United States District Court for the District of Montana set-aside as unlawful IRS Revenue Procedure 2018-38, which is the subject of this post. The Revenue Procedure would have eliminated the requirement that certain tax-exempt organizations disclose the names and addresses of their “substantial” donors in annual reports to the IRS. If the court decision stands and the law remains unchanged, the IRS would need to go through the Administrative Procedure Acts notice-and-comment rulemaking process in order to implement Revenue Procedure 2018-38s donor disclosure policy changes. The original post from April 14, 2018 is below. In July 2018, the Internal Revenue Service (IRS) announced that certain organizations that are exempt from paying federal income tax (tax-exempt organizations or EOs) under the Internal Revenue Code (IRC), including social welfare organizations, labor unions, and trade associations, will no longer be required to disclose the names and addresses of their “substantial” donors in S