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S. 4539IntroducedSenate · nowHousePresidentLawIn committee
Sec. 3 · S. 4539

Audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations

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Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting; and, and by adding at the end the following new subparagraph: (D) issue a report with respect to any disclosure of form 990 schedule B information (as defined in section 7213(e)(3)) to which section 7213(e) applies, which report shall— (i) describe the result of an audit on the occurrence of such disclosure, (ii) recommend steps to prevent similar further such disclosures in the future, and (iii) be appropriately redacted to protect any return information (as defined in section 6103(b))..

Sec. 3: Audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations · Public Law Tracker