Public Disclosure and Availability of Exempt Organizations Returns and Applications: Contributors' Identities Not Subject to Disclosure


Is a tax-exempt organization required to disclose the names or addresses of its contributors?

A tax-exempt organization is generally not required to disclose publicly the names or addresses of its contributors set forth on its annual return, including Schedule B (Form 990, 990-EZ, or 990-PF) (PDF). The regulations specifically exclude the name and address of any contributor to the organization from the definition of disclosable documents. Contributor names and addresses listed on an exempt organization's exemption application are subject to disclosure, however.

This general exclusion for contributor information on annual returns does not apply to private foundations, or to political organizations described in section 527 of the Internal Revenue Code. Certain tax-exempt political organizations must report the name and address, and the occupation and employer (if an individual), of any person that contributes in the aggregate $200 or more in a calendar year on Schedule A of Form 8872 (PDF). Tax-exempt political organizations may also be required to file Form 990 (PDF), including Schedule B.  Political organizations must make both of these forms available to the public, including the contributor information.

The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations.