IRS Will No Longer Require Disclosure of Certain Nonprofit Donor Information

Carpenter, David H.

Library of Congress. Congressional Research Service.

关键词: Tax-exempt organizations;    Internal revenue law;    Congress;   

RP-ID  :  LSB10187
RP-ID  :  LSB10187_2018Aug14

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report will first provide background on the statute and regulations regarding tax-exempt organizations' (EOs') disclosure of contributor information. Next, the report will discuss the justifications of and reactions to the new policy, including the views of proponents and opponents of the new policy. The report will then discuss the litigation Montana has filed against the policy. Finally, the report will provide considerations for Congress.