Topic
Donor Disclosure
111 published works
Nonprofit Law Prof Blog
Political Alignments on Donor Disclosure/Privacy are Always Shifting
The Roots of Donor Disclosure Are Uglier Than We KnewMost progressives, I imagine, favor rules requiring donor disclosure. They don’t like the darkness that obscures the public view of who…
Nonprofit Law Prof Blog
District Court Certifies Interlocutory Appeal in Buckeye Institute Donor Disclosure Challenge
From Donor disclosure: Transparency Matters: Super PACs and Donor Disclosure UNITED STATES DISTRICT COURTSOUTHERN DISTRICT OF OHIOEASTERN DIVISION The Buckeye Institute,Plaintiff,V. …
Nonprofit Law Prof Blog
Brunson Seeks a Reconciliation: The Johnson Amendment and the First Amendment
Sam Brunson has posted A New Johnson Amendment: Subsidy, Core Political Speech, and Tax-Exempt Organizations. Here is the abstract:Seven decades ago, Congress enacted the so-called Johnson Amendment. This provision of tax…
Nonprofit Law Prof Blog
A Brief Retrospective on Donor Disclosure
Helen Knowles-Gardner has written an interesting retrospective on donor disclosure in this week’s Time Magazine. The piece contains some interesting historical tidbits and is worth the 15 minutes it takes…
Nonprofit Law Prof Blog
Donor Disclosure Cognitive Dissonance
The whole dark money issue creates cognitive dissonance in all of us, I think. "Hooray NAACP v. Alabama ex rel. Patterson, way to go Supremes!" But then "Boo Americans for…
Nonprofit Law Prof Blog
(c)(3) Donor Disclosure is On the Verge of Unconstitutionality
The Buckeye Institute has a web page with lots of the pleadings -- an amicus brief endorsed by 70 nonprofits and other stuff -- involved in its suit against the…
Nonprofit Law Prof Blog
Opinion Page: Nonprofits Should Support Not Oppose Donor Disclosure
From the Chronicle of Philanthropy, November 2, 2023:Is donor privacy an absolute, indisputable right? Looking at the responses to the House Ways and Means Committee’s recent request for comments on the behavior…
The Right Coast
Supreme Court ‘transparency’ charity director panics over IRS donor leak: ‘I just f***ed up’ | Washington Examiner
An advocacy nonprofit group behind a campaign demanding Supreme Court "transparency" reforms on financial disclosures is in panic mode over accidentally leaking its own funders to the Washington Examiner. Fix…
Nonprofit Law Prof Blog
NY Exempt Orgs Sue AG to Enjoin Requirement to File Redacted Schedules B
Although NY has complied with a 2021 Supreme Court ruling and removed the requirement to disclose donor identities, "a conservative think-tank" asked a judge to strike down the new requirement…
Nonprofit Law Prof Blog
Other Shoe Drops: Lawsuit Filed Challenging Schedule B for Section 501(c)(3)s
It will probably come as no surprise to readers of this blog that a section 501(c)(3) organization has now filed a lawsuit challenging the statutory requirement that it disclose its…