Document ID: ./input/supremecourt_opinions/opinions/20pdf/19-251_p86b.pdf
Page Number: 45

16  AMERICANS FOR PROSPERITY FOUNDATION v. BONTA 

SOTOMAYOR, J., dissenting 

there was a serious concern that hiring authorities would 
punish  teachers  for  their  organizational  affiliations.    See 
364 U. S., at 486.  By contrast, the Court in no way suggests 
that California officials will use Schedule B information to 
retaliate against any organization’s donors.  If California’s 
reporting  requirement  imposes  any  burden  at  all,  it  is  at 
most a very slight one. 

B 
1 
Given the modesty of the First Amendment burden, Cal-
ifornia may justify its Schedule B requirement with a cor-
respondingly  modest  showing  that  the  means  achieve  its 
ends.  See Reed, 561 U. S., at 201.  California easily meets
this standard. 

California collects Schedule Bs to facilitate supervision of
charities that operate in the State.  As the Court acknowl-
edges, this is undoubtedly a significant governmental inter-
est.  See ante, at 12–13.  In the United States, responsibility 
for  overseeing  charities  has  historically  been  vested  in 
States’ attorneys general, who are tasked with prosecuting 
charitable  fraud,  self-dealing,  and  misappropriation  of
charitable funds.  Effective policing is critical to maintain-
ing public confidence in, and continued giving to, charitable 
organizations.  California’s interest in exercising such over-
sight is especially compelling given the size of its charitable 
sector.  Nearly a quarter of the country’s charitable assets 
are  held  by  charities  registered  in  California.    Brief  for 
Scholars of the Law of Non-Profit Organizations as Amici 
Curiae 10; see ibid. (“As of June 2018, charities registered 
in  California  reported  $295  billion  in  annual  income  and 
net assets of $851 billion”).

The  Schedule  B  reporting  requirement  is  properly  tai-
lored  to  further  California’s  efforts  to  police  charitable
fraud.  See Reed, 561 U. S., at 198–199 (noting that disclo-