Bill · S. 4539· Senate(119-S-4539)
Protecting Charitable Giving Act
- Introduced
- 5/14/2026
- Last activity
- 5/14/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Todd Young
- Cosponsors
- - 1 - 0
- Introduced
- In Committee
What this bill would do
The Protecting Charitable Giving Act aims to amend the Internal Revenue Code of 1986. It focuses on modifying penalties related to the disclosure of tax return information for contributors to certain tax-exempt organizations. The bill increases penalties for the disclosure of Form 990 Schedule B information. It also establishes specific rules for legal venue regarding prosecutions for these offenses. Additionally, the bill requires audits and reports concerning these unauthorized disclosures.
Yes
Does this protect people from being watched or searched?+7
The bill significantly increases penalties for the unauthorized disclosure of contributor names and addresses to protect privacy.
Would high-income households be better off under this?+5
The bill increases protections for the privacy of high-value contributors to tax-exempt organizations.
Does this make what the government does easier for the public to see?+3
The bill requires a report on the results of audits regarding unauthorized disclosures to help prevent future occurrences.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Penalties for Information Disclosure: The bill increases the penalty for disclosing Form 990 Schedule B information from a limit of $5,000 to a range of not less than $10,000 and not exceeding $250,000 (Section 2(a)(1)). This provides a much higher financial consequence for those who disclose such information.
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Expanded Definition of Victim: The bill defines a "victim" to include the organization whose information was disclosed and any contributor to that organization (Section 2(a)(2)(C)). This provides a clearer legal standing for those affected by unauthorized disclosures.
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Flexible Prosecution Venue: A prosecution for these offenses can be brought in the judicial district where a victim resides (Section 2(a)(2)(A)(i)). This allows victims, whether they are individuals or organizations, to seek legal recourse in their own judicial district.
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Enhanced Oversight through Audits and Reports: The bill requires a report that describes the results of an audit on these disclosures and recommends steps to prevent them in the future (Section 3). This aims to identify how leaks happen and how to stop them.
Potential Negative Impacts for People
- Increased Financial Penalties: For those found guilty of these disclosures, the penalties are significantly higher, ranging from $10,000 up to $250,000 (Section 2(a)(1)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Privacy Rights+7Improves Government Transparency+3
- Demographic And Interest Groups
- Good For High Income Households+5
- 5/14/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
James LankfordRepublican · Oklahoma