Protecting Charitable Giving Act

This bill changes the federal penalties for illegally disclosing tax return information that names or gives addresses of donors to certain tax-exempt groups, including 501(c)(3) public charities and 501(c)(4) organizations. For these disclosures, the fine would be at least $10,000 and up to $250,000, instead of up to $5,000. It would allow such cases to be prosecuted in the judicial district where a victim lives, with victims including the organization and its named contributors. It would also require the Treasury Inspector General for Tax Administration to issue a redacted report on each such disclosure, describing an audit and recommending steps to prevent future disclosures. The changes apply to disclosures made after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Todd Young Republican sponsor
• 1 cosponsors