Skip to content

Menu

LexBlog, Inc. logo
NetworkSub-MenuBrowse by SubjectBrowse by PublisherBrowse by ChannelAbout the NetworkJoin the NetworkProductsSub-MenuProducts OverviewBlog ProBlog PlusBlog PremierMicrositeSyndication PortalsAbout UsContactSubscribeSupport
Book a Demo
Search
Close

New York Charities Bureau Suspends Schedule B Collection

By Jessica Levy, Jeremy S. Steckel & Pamela A. Mann on August 12, 2021
Email this postTweet this postLike this postShare this post on LinkedIn

Effective July 30, 2021, the New York Attorney General’s Charities Bureau has suspended its collection of Schedule B to IRS Form 990 while it reviews possible amendments to its forms, policies, or procedures that may be necessary in order to comply with the U.S. Supreme Court’s recent decision in Americans for Prosperity Foundation v. Bonta.

The notice posted to the Charities Bureau’s website states that “charities’ annual filings will no longer require disclosure information that identifies donors. Any notices that charities have received regarding any deficiency due to missing or incomplete Schedule Bs are no longer operative as to such deficiency, and annual filings will no longer be considered deficient in such regard.”

The July 1 Supreme Court ruling in Americans for Prosperity Foundation v. Bonta held that California’s requirement that charities operating or fundraising in California file Schedule B to their IRS Form 990, which discloses the names and addresses of their major donors, with the California Attorney General unconstitutionally infringes on charities’ and donors’ free speech and association rights in violation of the First Amendment. Click here to read our previous blog post on the Supreme Court decision.

New York and New Jersey are now facing a similar legal challenge to their Schedule B collection. On July 14, the Liberty Justice Center sued the New York and New Jersey Attorneys General, arguing that the states’ laws that require nonprofits to disclose tax documents that contain private information about their donors is unconstitutional. The suits were filed in the U.S. District Court for the Southern District of New York (available here) and the U.S. District Court for the District of New Jersey (available here).

Photo of Jessica Levy Jessica Levy
Read more about Jessica LevyEmail
Photo of Jeremy S. Steckel Jeremy S. Steckel
Read more about Jeremy S. SteckelEmail
Photo of Pamela A. Mann Pamela A. Mann
Read more about Pamela A. MannEmail
  • Posted in:
    Tax
  • Blog:
    Tax-Exempt Organizations Bulletin
  • Organization:
    Carter Ledyard & Milburn LLP

LexBlog, Inc. logo
Facebook LinkedIn Twitter RSS
Real Lawyers
99 Park Row
  • About LexBlog
  • Careers
  • Press
  • Contact LexBlog
  • Privacy Policy
  • Editorial Policy
  • Disclaimer
  • Terms of Service
  • RSS Terms of Service
  • Products
  • Blog Pro
  • Blog Plus
  • Blog Premier
  • Microsite
  • Syndication Portals
  • LexBlog Community
  • Resource Center
  • 1-800-913-0988
  • Submit a Request
  • Support Center
  • System Status
  • Resource Center
  • Blogging 101

New to the Network

  • Tennessee Insurance Litigation Blog
  • Claims & Sustains
  • New Jersey Restraining Order Lawyers
  • New Jersey Gun Lawyers
  • Blog of Reason
Copyright © 2025, LexBlog, Inc. All Rights Reserved.
Law blog design & platform by LexBlog LexBlog Logo