Bloomberg Tax
July 2, 2021, 8:45 AM

New York, Other State Donor Rules Imperiled by High Court Ruling

Jeffery Leon
Jeffery Leon
Reporter
Aysha Bagchi
Aysha Bagchi
Reporter

New York and other states’ nonprofit donor disclosure policies might be next on the chopping block after the U.S. Supreme Court decided similar requirements in California violate the First Amendment.

Thursday’s opinion, decided 6-3 along ideological lines, ruled in favor of the Charles Koch-backed nonprofit Americans for Prosperity Foundation against a California requirement that charities provide state officials with their IRS Form 990 Schedule B. That document generally includes the names and addresses of all donors who contribute more than $5,000.

Justice John Roberts, writing for the majority, held that the California disclosure rules imposed a ...