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Donors Disclosure Requirements

Wiley Rein LLP

Donor Disclosure and Lobbying: What Companies, Trade Associations, and Advocacy Groups Need to Know

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In recent decades, states and localities have implemented increasingly complex lobbying laws that sometimes require groups to disclose their donors or members when registering to lobby. Unfortunately, while focusing their...more

Nossaman LLP

Compliance Notes - Vol. 4, Issue 16

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Welcome to Compliance Notes from Nossaman’s Government Relations & Regulation Group – a periodic digest of the headlines, statutory and regulatory changes and court cases involving campaign finance, lobbying compliance,...more

Verrill

Charitable Promotions, Commercial Co-Ventures, Donors Choose, Round-Up, and Peer-To-Peer Solicitations

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It’s not often that you get BIG news in Charitable Promotions Law. But last year, California passed a comprehensive law that goes into effect on January 1, 2023. ...more

Wiley Rein LLP

FEC Emergency Rule Affirms Greater Donor Disclosure Requirements for Nonprofits, But Leaves Unanswered Questions

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On June 8, 2022, the Federal Election Commission (FEC or Commission) approved an interim final rule affirming greater disclosure by nonprofits and others making independent expenditures in federal elections....more

Wiley Rein LLP

State Law Trending Toward Increased Campaign Finance Disclosure

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New laws and court wins out of several states are favoring more campaign finance disclosure. The Tennessee General Assembly recently passed a bill requiring politically-active 501(c)(4) organizations – often referred to...more

Venable LLP

New York Adopts Regulations Amending Its Donor Disclosure Rules

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New York recently adopted regulations impacting charitable organizations that are registered and required to file annual financial reports (the CHAR 500) with the New York Attorney General’s Charities Bureau. These...more

Snell & Wilmer

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

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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

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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

Perkins Coie

Supreme Court Rules on Constitutionality of California’s Charity Donor Disclosure Requirement

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On Thursday, July 1, the U.S. Supreme Court issued its long-awaited ruling on California’s charity donor disclosure requirement, finding the requirement to be facially invalid because it burdened donors’ First Amendment...more

ArentFox Schiff

Supreme Court Hears Oral Argument on California’s Attempt To Collect Names of Donors to Nonprofits

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The petitioners appeared to have a more sympathetic bench and went so far as to say the Attorney General of the State of California was “not genuine” in his position. On April 26, the Supreme Court held a lively oral...more

Wiley Rein LLP

Political Privacy Update: Supreme Court to Hear Two Donor Privacy Cases From California

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On January 8, the U.S. Supreme Court granted certiorari in two donor privacy challenges to California’s compulsory donor disclosure for nonprofit organizations. The first is Americans for Prosperity Foundation v. Xavier...more

Proskauer - Not for Profit/Exempt...

IRS Issues Final Regulations on Nonprofit Donor Disclosure Requirements

On May 26, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) relaxing nonprofit donor disclosure requirements under section 6033 of the Internal...more

Nossaman LLP

New IRS Rule Allows Many Nonprofits to Withhold Donor Information From the IRS

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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

Genova Burns LLC

The Future of New Jersey’s “Dark Money” Bill Remains Uncertain Amid Constitutional Challenges

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On October 2, 2019 a federal judge issued a stay on the implementation of what has become known as New Jersey’s “Dark Money” Bill. The law was scheduled to take effect on October 15, 2019 and would require 501(c)(4) and 527...more

Nossaman LLP

The End Of "Dark Money" In Federal Races?

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Late last week, U.S. District Court judge Beryl Howell struck down a Federal Election Commission (FEC) regulation that allowed certain non-profit organizations to engage in independent expenditure activities for the purpose...more

Robinson+Cole Health Law Diagnosis

OIG Rescinds Advisory Opinion Due to Requestor’s Failure to Disclose Information

On November 28, 2017, the Office of Inspector General (OIG) rescinded advisory opinion 06-04, in which it had previously determined that a charity’s (Requestor) proposal to provide assistance to financially needy Medicare...more

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