What does Preamble of Protecting Charitable Giving Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment concerns penalties related to the disclosure of tax return information. The information pertains to contributors to certain tax-exempt organizations. The bill includes provisions for other purposes, though these are not specified in the preamble.

What does SHORT TITLE. of Protecting Charitable Giving Act do?

This bill is formally titled the Protecting Charitable Giving Act.

What does UNAUTHORIZED DISCLOSURE OF INFORMATION RELATING TO CONTRIBUTORS of Protecting Charitable Giving Act do?

This section amends Section 7213 of the Internal Revenue Code of 1986 to address the unauthorized disclosure of contributor information reported on Form 990 Schedule B. It increases the penalty for disclosing Form 990 Schedule B information to a range of 'not less than $10,000 and not exceeding $250,000'. The section establishes rules for venue in prosecutions related to these disclosures, allowing cases to be brought where the victim resides or in another district with jurisdiction. It defines 'victim' to include both the organization whose information was disclosed and contributors who meet certain criteria. The term 'form 990 schedule B information' is defined as information containing the names or addresses of contributors to specific types of tax-exempt organizations (501(c)(3) and 501(c)(4)). The amendments apply to disclosures made after the date of enactment of this Act.

What does AUDITS AND REPORTS ON UNAUTHORIZED DISCLOSURES RELATING TO of Protecting Charitable Giving Act do?

This section amends the Internal Revenue Code of 1986 It adds a new requirement for a report on unauthorized disclosures of form 990 schedule B information The report must describe the result of an audit, recommend steps to prevent future disclosures, and be redacted to protect return information

Back to bills

Protecting Charitable Giving Act

Last updated: 5/14/2026 · Introduced: 5/14/2026

Author: Todd Young (R-IN)

TL;DR (AI)

The bill increases the penalty for disclosing Form 990 Schedule B information to a range of not less than $10,000 and not exceeding $250,000.
It establishes rules for venue in prosecutions related to these disclosures, allowing cases to be brought where the victim resides or in another district with jurisdiction.
The bill requires a report on unauthorized disclosures of Form 990 Schedule B information, including the results of an audit and recommendations to prevent future disclosures.

119th Congressin committeeOfficial page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account