Federal District Court Denies Summary Judgment to IRS over Whether IRS Can Require Disclosure of Donor Information in Government Reports for 501(c)(3) Organizations

Looks like this is going to trial, and (as I’ve said, Americans for Prosperity Foundation v. Bonta will have lots of ramifications for disclosure rules). From the opinion:

In sum, the remaining question is whether the Disclosure Requirement is unconstitutional, and the Court will review the constitutionality of the Disclosure Requirement under exacting scrutiny. The parties’ briefing under the exacting
scrutiny raises a genuine issue of material fact. For example, Defendants argue and point to some evidence that the Disclosure Requirement is an important part
of the IRS’s enforcement and compliance procedures. Mot. 8-11 , ECF No. 43. On the other hand, Plaintiff raises several issues that undercut Defendants’ arguments. Resp. 5-13, ECF No. 49. Determining which side is ultimately more
persuasive will turn, at least in part, on witness credibility, which is an inappropriate consideration at summary judgment. Anderson, 477 U.S. at 255. Accordingly, both motions for summary judgment are DENIED.

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