Sponsors (11)
The bill increases transparency and strengthens oversight of federal funds flowing through nonprofits—helping taxpayers and agencies verify funding and compliance—but does so by publicly exposing donor information and imposing new reporting and processing burdens that risk privacy harms, higher costs for charities, and increased IRS workload.
Taxpayers, grantmakers, and the public would gain timely access to donor names, ZIP codes, and funding information for nonprofits that receive federal funds, increasing transparency about who finances federally supported organizations.
Congress and federal grantmaking agencies would have clearer authority and better coordination to oversee federal dollars routed through NGOs by sharing Schedule B data, potentially improving oversight and reducing misuse of grant funds.
Nonprofits, donors, and grantmakers would benefit from a stronger enforcement mechanism (notice plus automatic revocation) and a published maintained list of revoked organizations, making it easier to verify tax-exempt status and encouraging compliance.
Donors and supporters of federally funded nonprofits would have their names and ZIP codes publicly exposed, risking loss of privacy, harassment, political pressure, and a chilling effect on charitable giving and free association.
Nonprofits and their beneficiaries would face higher compliance costs and operational risk—both from expanded reporting/oversight and from the 60-day automatic revocation rule—potentially reducing program funds and disrupting services to clients and communities.
The IRS and federal agencies would incur increased administrative workload and costs to process and publish donor data within tight timelines, potentially diverting resources or requiring new funding and raising implementation burden for taxpayers.
Based on analysis of 3 sections of legislative text.
Requires public posting of Form 990 Schedule B (donor name, ZIP, amount) for 501(c) organizations receiving Federal funds and allows revocation of exempt status for nonfiling.
Introduced April 10, 2025 by Paul Gosar · Last progress April 10, 2025
Requires 501(c) organizations that receive any Federal funding to publicly disclose their donor lists (Form 990 Schedule B) and creates a new IRS enforcement path that can revoke tax-exempt status for organizations that fail to file those schedules. It directs the IRS to publish each donor's name, ZIP code, and total contribution unredacted within 60 days of processing, and to publish a list of organizations whose tax-exempt status is revoked for noncompliance. The changes apply to returns for taxable years beginning after enactment.