Is a tax-exempt organization required to disclose the names or addresses of its contributors?
A tax-exempt organization is generally not required to disclose the names or addresses of its contributors on its annual return, including Schedule B (Form 990, 990-EZ, or 990-PF). The regulations specifically exclude the name and address of any contributor to the organization from the definition of discloseable documents. Contributor names and addresses listed on an exempt organization’s exemption application are subject to disclosure, however.
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