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On Thursday, July 1, the U.S. Supreme Court issued its long-awaited ruling on California’s charity donor disclosure requirement, finding the requirement to be facially invalid because it burdened donors’ First Amendment rights and was not narrowly tailored to an important governmental interest.
In this case,
Americans for Prosperity Foundation v. Bonta,[1] the Court considered whether it was constitutional for the California attorney general’s office to require charities that operate or fundraise in California to submit a copy of their federal tax return (Form 990), which includes a schedule of the names and addresses of the charity’s major donors nationwide (Schedule B). This requirement obligated each charity to submit its return to the California attorney general’s office along with other charitable solicitation filings; the tax return was not otherwise meant to be public.
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