NYU Tax Law Group Defends Nonprofit Donor Disclosure Statute

Government regulations requiring nonprofits to disclose information on major donors is a necessary and constitutionally compliant method for preventing tax fraud, the Tax Law Center at NYU Law told the Sixth Circuit.

The organization filed a “friend of the court” amicus brief at the US Court of Appeals for the Sixth Circuit backing the substantial-contributor reporting requirement, which was created in 1969, against a challenge from an Ohio free-market think tank, the Buckeye Institute. The suit challenges the requirement within IRC Section 6033(b)(5) that requires it to annually disclose to the Treasury Department the names and addresses of their significant ...