税-exempt organizations that receive contributions as part of their revenue are required to include Form 990 Schedule B, 出资人名单, listing the contributors who donated more than a specific threshold.
附表B列出了他们的名字, addresses and amounts contributed as part of their annual filing requirement with the Form 990. Unlike the Form 990 and the other additional required schedules that are attached to the Form 990, Schedule B is not subject to public inspection and is only provided to the 美国国税局 (the “IRS”).
While the federal filing requirements are clear for Schedule B, the states’ instructions still vary or are unclear. 像这样, 直到最近, the state of California required 税-exempt organizations to submit a full copy of their Form 990, including Schedule B as part of their state annual report. 2021年7月,美国政府宣布.S. Supreme Court ruled that these reporting requirements violate the right to free association protected by the First Amendment to the U.S. 宪法.
2021年10月, the New Jersey Division of Consumer Affairs (the “Division”) proposed amendments to its rules to no longer require the submission of Schedule B as part of the charitable registrations with the state. 鉴于美国的法律.S. Supreme Court’s decision in the case with the state of California, the Division has determined that the requirement for charitable organizations to file Schedule B can no longer be enforced.
The Division is collecting comments in regards to this amendment until December 17, 2021.
其他州, 比如纽约和佛罗里达, have a requirement to submit a full Schedule B to the state, but it is likely to change in the near future due to the U.S. 最高法院的裁决.