S. 4539 — Protecting Charitable Giving Act

This section increases the fine for unauthorized disclosure of Form 990 Schedule B contributor names or addresses for 501(c)(3) organizations (other than private foundations) and 501(c)(4) organizations to not less than $10,000 and not exceeding $250,000 (from not exceeding $5,000). It also allows prosecution in the judicial district where a victim resides, defining victims to include the affected organization and its contributors.

This section requires the Treasury Inspector General for Tax Administration to issue a report on any unauthorized disclosure of Form 990 Schedule B contributor information to which section 7213(e) applies. The report must describe the results of an audit of the disclosure, recommend steps to prevent similar future disclosures, and be redacted to protect return information.