Sec. 308. Protecting privacy of donors to tax-exempt organizations
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/bill/118/hr/4563/ih/section-308A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This section may be cited as the Speech Privacy Act of 2023 . An entity of the Federal government may not collect or require the submission of information on the identification of any donor to a tax-exempt organization. Paragraph
(1)does not apply to the following: The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision. The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to collect or require the submission of the information, but only to the extent permitted by the lawful order of such court or administrative body. An entity of the Federal government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization. Paragraph
(1)does not apply to the following: The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue Code of 1986 or any successor provision. The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to disclose the information, but only to the extent permitted by the lawful order of such court or administrative body. An entity which discloses the information as authorized by the organization. In this section, a tax-exempt organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and is exempt from taxation under section 501(a) of such Code. Nothing in this subsection may be construed to treat a political organization under section 527 of such Code as a tax-exempt organization for purposes of this section. It shall be unlawful for any officer or employee of the United States, or any former officer or employee, willfully to disclose to any person, except as authorized in this section, any information revealing the identification of any donor to a tax-exempt organization. Any violation of this section shall be a felony punishable upon conviction by a fine in any amount not exceeding $250,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
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Sec. 308
Protecting privacy of donors to tax-exempt organizations
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