Conservatives Back 501(c)(3) Donor Disclosure Rule Challenge

Rules requiring nonprofit groups to disclose their major contributors to the Treasury Department violate Americans’ right to free association, a group of 140 political groups and individuals—most of them conservative—told the Sixth Circuit.

The parties, led by political action group Advancing American Freedom Inc., said in an amicus brief prepared for the US Court of Appeals for the Sixth Circuit and first shared with Bloomberg Law that the IRS rule should be subject to heightened scrutiny because it “cannot collect massive amounts of data about Americans merely for its own convenience.”

An Ohio district court determined the rule should be ...