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Increased donor privacy and less paperwork for small non-profit organizations.

This bill aims to reduce administrative burdens for small non-profit organizations by raising the gross receipts threshold for mandatory annual financial reporting to $50,000. The key change prohibits the IRS from requiring most tax-exempt organizations to disclose the names and addresses of their contributors, enhancing donor privacy. Political organizations must still disclose their substantial contributors.
Key points
Small non-profit organizations (e.g., local clubs, churches) with annual receipts under $50,000 are exempt from filing annual financial returns with the IRS.
The IRS cannot require most tax-exempt organizations to disclose the names and addresses of donors, increasing contributor privacy.
Political organizations (Section 527 groups) must still disclose the details of their largest donors to maintain financial transparency.
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Expired
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Additional Information
Print number: 118_S_1105
Sponsor: Sen. Braun, Mike [R-IN]
Process start date: 2023-03-30
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Don't Weaponize the IRS Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1105.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-03-30.

What are the main provisions?

Key points include:

  • Small non-profit organizations (e.g., local clubs, churches) with annual receipts under $50,000 are exempt from filing annual financial returns with the IRS.
  • The IRS cannot require most tax-exempt organizations to disclose the names and addresses of donors, increasing contributor privacy.
  • Political organizations (Section 527 groups) must still disclose the details of their largest donors to maintain financial transparency.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Braun, Mike [R-IN].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes