Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and donors have expected donor information to remain confidential. However, recent developments in New York have thrown that expectation into question.

Most 501(c)(3) public charities annually file IRS Form 990 (or Form 990-EZ), which is a public document. Public charities that receive more than $5,000 from a single donor, if the amount exceeds 2 percent of total contributions for the year, must complete Schedule B, and provide the names, addresses, and total contributions received from all such donors. Unlike the rest of Form 990, Schedule B information is confidential. The Internal Revenue Code prohibits the IRS from disclosing Schedule B, and permits public charities to redact Schedule B.
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