# 119-s-4539: Protecting Charitable Giving Act

119-s-4539, Protecting Charitable Giving Act, is a 119th Congress bill sponsored by Sen. Young, Todd [R-IN] (R-IN); status introduced (as of 2026-05-30).

- Canonical: https://policyrisk.com/legislation/119-s-4539
- As of: 2026-05-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4539
- Congress: 119
- Title: Protecting Charitable Giving Act
- Status: introduced
- Introduced: 2026-05-14
- Sponsor: Sen. Young, Todd [R-IN] (R-IN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-05-30

## 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. - 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.

## Cosponsors (1)

- Sen. Lankford, James [R-OK] (R-OK), 2026-05-14T00:00:00.000Z

## Provisions PRIA read

- Stronger donor privacy and penalties: mixed, medium. 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) a…

## Related bills

- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-2975: PIPELINE Safety Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-789: Critical Minerals Security Act of 2025

## Sources
- [119-s-4539 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4539)

## Related
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-2975: PIPELINE Safety Act of 2025](https://policyrisk.com/legislation/119-s-2975)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-789: Critical Minerals Security Act of 2025](https://policyrisk.com/legislation/119-s-789)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4539 (as of 2026-05-30).