Donor Disclosure And Privacy Policy In Idaho
From Ballotpedia Donor disclosure and privacy policy refers to legislation or regulation governing the confidentiality of nonprofit donors' identities and/or personal information. Nonprofit groups are organizations that do not distribute surplus revenues as profits or dividends to shareholders. Instead, nonprofits use revenues for self-preservation or expansion. Tax-exempt nonprofits are regulated under Section 501 of the Internal Revenue Code. States may subject nonprofits to additional regulations beyond those imposed by the federal government.[1][2]
Of these nonprofit groups, only 501(c)(4) political education organizations can engage in political lobbying or issue advocacy, though they cannot advocate expressly for the election or defeat of particular candidates.
Under federal law, nonprofits generally must disclose to the public information about donors who contribute to fund campaign expenditures. State laws, however, may require more disclosure.
The appropriate degree of disclosure of nonprofit donor information to governments and the public and whether or not it is a source of political polarization is debated within policy circles. Advocates of donor disclosure policies argue that increased disclosure minimizes the potential for fraud, establishes public accountability, prevents foreign influence in politics and elections, and limits the political influence of major donors who might seek to advance their private interests. Meanwhile, advocates of donor privacy argue that mandatory donor disclosure violates free speech rights, violates donors' rights to free association and privacy, stifles public debate and discussion, and can lead to donor harassment, backlash, or retaliation.[3][4]
This page shows legislation dealing with donor disclosure and privacy tracked by Ballotpedia. It includes summaries of relevant legislation as well as the status and partisan sponsorship of each bill.
This article outlines proposed laws governing donor disclosure and privacy policy in Idaho. This article also provides background information on the key terms and concepts associated with this policy area.
Relevant legislation in Idaho[edit]
2021[edit]
The following is a list of relevant bills considered by the Idaho State Legislature in 2021. To learn more about each of these bills, click the bill title. This information is provided by BillTrack50 and LegiScan.
Note: If no bills are displayed below, no legislation pertaining to this topic has been introduced in the legislature in 2021.
Background[edit]
Under federal law, tax-exempt nonprofits, regulated under Section 501 of the Internal Revenue Code, are required to file annual financial reports with the Internal Revenue Service (IRS): IRS Form 990. Schedule B of IRS Form 990 collects the names and addresses of donors contributing in excess of $5,000 per year. In general, the IRS does not publicly release the information collected via Schedule B.[5]
In addition, nonprofits must typically register and file financial reports with the states in which they operate, although there are exemptions varying according to the state and the type of entity involved. Although the federal government does not generally require nonprofits to disclose their donors, some states do. For instance, at least five states (California, Hawaii, Kentucky, Mississippi, and New York) require a nonprofit to submit an unredacted Schedule B in order to remain registered as a charitable organization.
Key terms and concepts[edit]
Nonprofit types[edit]
Section 501 of the Internal Revenue Code identifies several types of tax-exempt nonprofits. Two of the most common nonprofits types are defined below:
- 501(c)(3): Organizations classified as 501(c)(3) are nonprofit charitable, religious, and educational organizations. These include organizations such as the Red Cross and Habitat for Humanity, as well as the American Civil Liberties Union and the Lucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”[6]
- 501(c)(4): Organizations granted 501(c)(4) status are political education organizations. These entities can engage in political lobbying. This includes donations to political committees that support or oppose ballot measures, bond issues, recalls, or referenda. 501(c)(4) organizations can thus engage in issue advocacy, but they are not allowed to advocate expressly for the election or defeat of a particular candidate.[7]
See also[edit]
Select a state on the map below to read more about donor disclosure and privacy legislation in that state.
Footnotes[edit]
- ↑ Investopedia, "Nonprofit Organization," accessed November 5, 2015
- ↑ Internal Revenue Service, "Applying for 501(c)(3) Tax-Exempt Status," accessed November 5, 2015
- ↑ Guidestar, "Fundraising: What Laws Apply?" accessed February 18, 2015
- ↑ London School of Economics, "Campaign finance laws that make small donations public may lead to fewer people contributing and to smaller donations," January 7, 2015
- ↑ Cornell University Law School, "26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc," accessed January 13, 2015
- ↑ Cornell University Law School, "26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals," accessed January 13, 2014
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Categories: [Donor disclosure policy by state] [Donor disclosure tracking]
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