On August 6, 2018, Cindy Lewin and Larry Norton published "IRS Allows Donor Nondisclosure, Some States Won't Follow" in Law360. Here is an excerpt:
On July 16, 2018, the Internal Revenue Service announced that most non-charitable tax-exempt organizations will no longer be required to disclose their large donors on their annual Form 990 filings. Because of concerns around political funding from anonymous donors, this change has proved highly controversial. The IRS move will likely spur states to continue — and perhaps accelerate — efforts to require public disclosure of donors to politically active nonprofits, leaving nonprofits to face a patchwork of inconsistent rules.