Schedule B and State-Mandated Disclosure: Americans for Prosperity v. Bonta

• September 15, 2021

• Justin Cook , Bricker Graydon LLP

The U.S. Supreme Court recently issued its opinion in Americans for Prosperity Foundation v. Bonta, 141 S.Ct. 2373 (2021), regarding state-mandated disclosure of Form 990, Schedule B. The case deals with the balancing of interests between transparency in the exempt organization sector and freedom of speech and association under the First Amendment. The Supreme Court’s ruling against California’s disclosure regime is important because it represents perhaps a decisive battle in the larger war over the disclosure of donor records.

ARTICLE TAGS

• Tax and Finance Practice Group
• Tax and Nonprofit