I 
118TH CONGRESS 
1ST SESSION H. R. 4471 
To prohibit an entity of the Federal Government from collecting or requiring 
the submission of information on the identification of any donor to 
a tax-exempt organization, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 6, 2023 
Mr. ARMSTRONG introduced the following bill; which was referred to the 
Committee on Oversight and Accountability 
A BILL 
To prohibit an entity of the Federal Government from col-
lecting or requiring the submission of information on 
the identification of any donor to a tax-exempt organiza-
tion, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Speech Privacy Act 
of 2023’’. 
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SEC. 2. PROTECTING PRIVACY OF DONORS TO TAX-EXEMPT 
ORGANIZATIONS. 
(a) RESTRICTIONS ON COLLECTION OF DONOR IN-
FORMATION.— 
(1) RESTRICTIONS.—An entity of the Federal 
Government may not collect or require the submis-
sion of information on the identification of any 
donor to a tax-exempt organization. 
(2) EXCEPTIONS.—Paragraph (1) does not 
apply to the following: 
(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6033 of the Inter-
nal Revenue Code of 1986 or any successor pro-
vision. 
(B) The Secretary of the Senate and the 
Clerk of the House of Representatives, acting 
lawfully pursuant to section 3 of the Lobbying 
Disclosure Act of 1995 (2 U.S.C. 1604). 
(C) The Federal Election Commission, act-
ing lawfully pursuant to section 510 of title 36, 
United States Code. 
(D) An entity acting pursuant to a lawful 
order of a court or administrative body which 
has the authority under law to direct the entity 
to collect or require the submission of the infor-
mation, but only to the extent permitted by the 
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lawful order of such court or administrative 
body. 
(b) RESTRICTIONS ON RELEASE OF DONOR INFOR-
MATION.— 
(1) RESTRICTIONS.—An entity of the Federal 
Government may not disclose to the public informa-
tion revealing the identification of any donor to a 
tax-exempt organization. 
(2) EXCEPTIONS.—Paragraph (1) does not 
apply to the following: 
(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6104 of the Inter-
nal Revenue Code of 1986 or any successor pro-
vision. 
(B) The Secretary of the Senate and the 
Clerk of the House of Representatives, acting 
lawfully pursuant to section 3 of the Lobbying 
Disclosure Act of 1995 (2 U.S.C. 1604). 
(C) The Federal Election Commission, act-
ing lawfully pursuant to section 510 of title 36, 
United States Code. 
(D) An entity acting pursuant to a lawful 
order of a court or administrative body which 
has the authority under law to direct the entity 
to disclose the information, but only to the ex-
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tent permitted by the lawful order of such court 
or administrative body. 
(E) An entity which discloses the informa-
tion as authorized by the organization. 
(c) TAX-EXEMPT ORGANIZATION DEFINED.—In this 
section, a ‘‘tax-exempt organization’’ means an organiza-
tion which is described in section 501(c) of the Internal 
Revenue Code of 1986 and is exempt from taxation under 
section 501(a) of such Code. Nothing in this subsection 
may be construed to treat a political organization under 
section 527 of such Code as a tax-exempt organization for 
purposes of this section. 
(d) PENALTIES.—It shall be unlawful for any officer 
or employee of the United States, or any former officer 
or employee, willfully to disclose to any person, except as 
authorized in this section, any information revealing the 
identification of any donor to a tax-exempt organization. 
Any violation of this section shall be a felony punishable 
upon conviction by a fine in any amount not exceeding 
$250,000, or imprisonment of not more than 5 years, or 
both, together with the costs of prosecution, and if such 
offense is committed by any officer or employee of the 
United States, he shall, in addition to any other punish-
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ment, be dismissed from office or discharged from employ-
ment upon conviction for such offense. 
Æ 
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