News & Analysis as of

Nonprofits Disclosure Requirements Donors

Wiley Rein LLP

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

Wiley Rein LLP on

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

Wiley Rein LLP

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

Wiley Rein LLP on

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

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

ArentFox Schiff

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

ArentFox Schiff on

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

The End Of "Dark Money" In Federal Races?

Nossaman LLP on

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

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