SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF 
CONTRIBUTORS TO 501(c) ORGANIZATIONS BE 
INCLUDED IN ANNUAL RETURNS. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following: 
‘‘(n) IDENTIFYING INFORMATION OF DONORS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the Secretary may not require the name, ad-
dress, or other identifying information of any con-
tributor to any organization described in section 
501(c) of any amount of any contribution, grant, be-
quest, devise, or gift of money or property. 
‘‘(2) EXCEPTIONS.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply— 
‘‘(i) to any disclosure required by sub-
section (a)(2), and 
‘‘(ii) with respect to any a contribu-
tion, grant, bequest, devise, or gift of 
money or property made by an officer or 
director of the organization (or an indi-
vidual having powers or responsibilities 
similar to those of officers or directors) or 
any covered employee. 
VerDate Sep 11 2014 
03:06 May 03, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5053.IH
H5053
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(B) COVERED EMPLOYEE.—For purposes 
of this paragraph, the term ‘covered employee’ 
means any employee (including any former em-
ployee) of the organization if the employee is 
one of the 5 highest compensated employees of 
the organization for the taxable year. 
‘‘(C) COMPENSATION FROM RELATED OR-
GANIZATIONS.— 
‘‘(i) IN GENERAL.—Compensation of a 
covered employee by the organization shall 
include any compensation paid with respect 
to employment of such employee by any re-
lated person or governmental entity. 
‘‘(ii) RELATED
ORGANIZATIONS.—A 
person or governmental entity shall be 
treated as related to the organization if 
such person or governmental entity— 
‘‘(I) controls, or is controlled by, 
the organization, 
‘‘(II) is controlled by one or more 
persons that control the organization, 
‘‘(III) is a supported organization 
(as defined in section 509(f)(3)) dur-
ing the taxable year with respect to 
the organization, 
VerDate Sep 11 2014 
03:06 May 03, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5053.IH
H5053
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(IV) is a supporting organiza-
tion described in section 509(a)(3) 
during the taxable year with respect 
to the organization, or 
‘‘(V) in the case of an organiza-
tion that is a voluntary employees’ 
beneficiary association described in 
section 501(c)(9), establishes, main-
tains, or makes contributions to such 
voluntary employees’ beneficiary asso-
ciation.’’. 
(b) CONFORMING AMENDMENT.—Section 6033(b)(5) 
of such Code is amended— 
(1) by striking ‘‘all’’, and 
(2) by adding at the end the following: ‘‘to the 
extent not prohibited by subsection (n),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to returns required to be filed 
for taxable years ending after the date of the enactment 
of this Act. 
Æ 
VerDate Sep 11 2014 
03:06 May 03, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H5053.IH
H5053
emcdonald on DSK67QTVN1PROD with BILLS