Protecting Charitable Giving Act
- Bill Number
- S. 4539
- Origin Chamber
- Senate
- Congress
- 119th Congress, Session 2
- Status
- Introduced
- Latest Action
- 2026-05-14: Read twice and referred to the Committee on Finance.
- Last Updated
- 2026-05-22T02:23:26Z
AI-Generated Summary
Protecting Charitable Giving Act
Purpose This legislation aims to strengthen protections against the unauthorized release of donor information from certain tax-exempt organizations by increasing penalties and improving oversight for such disclosures.
Key Provisions
- The bill adds a new subsection to existing tax code rules on improper disclosure of return information, specifically targeting Form 990 Schedule B data that includes donor names or addresses.
- Penalties for violations are raised to a range of at least $10,000 up to $250,000 for each offense.
- Prosecutions may occur in the judicial district where a victim resides, defined to include both the affected organization and its donors.
- The Treasury Inspector General for Tax Administration must conduct audits of such disclosures and issue redacted public reports that describe findings and suggest preventive measures.
Significant Changes to Existing Law
- Current penalties for unauthorized disclosure of tax information are increased specifically for donor lists of 501(c)(3) organizations (excluding private foundations) and 501(c)(4) organizations.
- New venue rules allow cases to be filed in additional locations beyond standard federal court options.
- A mandatory reporting requirement is added to the duties of the Treasury Inspector General, requiring detailed reviews and recommendations for future prevention.
Potential Impacts
- Government agencies, particularly the IRS, would face heightened internal accountability and reporting obligations for handling donor data.
- Citizens who contribute to affected organizations may experience greater assurance that their personal information remains protected.
- No direct effects on international relations are specified in the legislation.
Main Stakeholders Affected
- Tax-exempt organizations filing Form 990 Schedule B, including charities and social welfare groups.
- Individual and organizational donors whose names or addresses appear on those filings.
- Federal agencies responsible for tax administration and oversight, such as the IRS and its Inspector General.
- Prosecutors and courts handling related enforcement actions.
Notable Legal, Constitutional, or Political Implications
- The changes focus on civil and criminal penalties under the Internal Revenue Code without altering the underlying requirement to file donor information.
- Venue expansions may streamline enforcement by allowing cases closer to affected parties.
- Reporting mandates emphasize transparency while requiring redactions to safeguard confidential tax data.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (1)
Recent Actions
- 2026-05-14: Read twice and referred to the Committee on Finance.
- 2026-05-14: Introduced in Senate
Bill Versions
- Protecting Charitable Giving Act — issued 2026-05-14 — PDF (5 pages)