119-s-4539119th Congress

Protecting Charitable Giving Act

Sponsored By: Senator Young, Todd [R-IN]

Introduced

Summary

This bill would tighten criminal penalties and legal rules around unauthorized disclosures of donor names and addresses on Form 990 Schedule B to _protect donor privacy_. It raises fines, clarifies who counts as a victim, expands where prosecutions can happen, and requires redacted agency reports after disclosures.

Show full summary
  • Charities and donors: Charities and their contributors would gain stronger privacy protection. Each improper disclosure would carry fines of at least $10,000 and up to $250,000 instead of the current cap of $5,000.
  • Courts and prosecutors: Prosecutors could bring cases in the district where a victim resides or in any other district with normal jurisdiction. The bill defines residency for individuals as domicile and for organizations as their principal place of business.
  • IRS oversight and reporting: The IRS or the designated issuer must produce a redacted report after any covered disclosure explaining audit results and recommending steps to prevent future disclosures.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Stronger donor privacy and penalties

This bill would raise criminal fines for each unauthorized Schedule B disclosure. Fines would be at least $10,000 and up to $250,000 per disclosure. It would treat names or addresses on Form 990 Schedule B as protected return information for donors to 501(c)(3) charities (not private foundations) and to 501(c)(4) groups. Prosecutions could be brought where a victim lives, and an individual is deemed to live where domiciled while an organization is deemed to live where its main office is. These rules would apply to disclosures made after the date of enactment.

Sponsors & CoSponsors

Sponsor

Young, Todd [R-IN]

IN • R

Cosponsors

  • Sen. Lankford, James [R-OK]

    OK • R

    Sponsored 5/14/2026

Roll Call Votes

No roll call votes available for this bill.

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