Think Tank Assails IRS Donor Disclosure Rule as ‘Un-American’

A US Supreme Court ruling that California’s financial disclosure requirements for charitable organization donors is unconstitutional requires the same result for a similar Tax Code provision, a think tank told a federal appeals court.

In a brief filed Wednesday with the US Court of Appeals for the Sixth Circuit, the Buckeye Institute said IRC Section 6033(b)(5)—which requires the Ohio-based free market advocate and others like it to annually disclose to the Treasury Department the names and addresses of its significant contributors—should be struck down on First Amendment grounds.

Similar to the California law struck down in 2021 in Americans ...