(a) Lawful donors to a tax-exempt organization possess a right of privacy in their donations. An investigation of an alleged violation of this part or a lawful court order in an action brought under § 2-10-505 must occur in a manner that shields the identity of lawful donors. A state or local governmental entity, court, or officer of the court shall not collect or require the submission of information on the identity of any donor to a tax-exempt organization other than those directly related to an alleged violation of this part.
(b) A state or local governmental entity, court, or officer of the court shall not disclose to the public, or another government official not directly involved in the investigation, information revealing the identity of any donor to a tax-exempt organization, unless the information is regarding the identity of a donor that engaged in conduct prohibited by this part after a final determination has been made that the donor violated this part. Knowing or willful violations of this subsection (b) are punishable as a Class A misdemeanor.