How can journalists identify major donors to nonprofits when Form 990s redact contributor names?
Executive summary
Journalists seeking major donors face a legal wall: most nonprofits still must report substantial donors to the IRS on Schedule B, but the names and addresses are excluded from public disclosure and many filers no longer submit donor identities to the IRS for non-501(c) types after a 2018 change [1] [2] [3]. Reporting requires combining public records, organizational documents, state filings and shoe-leather reporting because there is no single comprehensive public source that reveals every donor [4] [5].
1. Understand what the law does — and doesn’t — require
Federal rules require many nonprofits to file Schedule B listing major contributors to the IRS, and the IRS uses that information for oversight, but regulations exclude contributor names and addresses from the set of documents that must be publicly disclosed, so the public Form 990 generally omits donor identities [1] [2]. A 2018 Treasury/IRS change removed the Schedule B donor-name filing requirement for most non-501(c) organizations, meaning some groups no longer even transmit donor names to the IRS, though private foundations and certain political filers remain subject to public donor disclosure [6] [7] [8].
2. Mine the documents that are available and look for indirect signals
Even redacted 990s contain financial line items, grant recipients, related-party transactions, fundraising revenue and compensation that together can suggest where money flows and who benefits; interpreted across multiple years these patterns can point to likely major supporters [9] [1]. Audited financial statements, annual reports, program budgets and grant lists sometimes name institutional funders or reveal large project sponsors that indicate major donors, and these third-party audited records are often more reliable than self-reported 990 summaries [10] [9].
3. Use state filings and local inspection rights where they exist
A handful of states require unredacted Schedule Bs or additional charity registration disclosures; where state law obligates it, filings can reveal donor names that federal public copies do not, so reporters should check state charity regulators and registration databases [7] [3]. For 501(c) organizations the law requires maintaining disclosure-ready copies at the organization’s principal office for in-person inspection, which can sometimes allow same-day access to redacted and unredacted materials if state rules or in-person inspection procedures permit [11] [12].
4. Follow public-facing acknowledgments and third-party trails
Many nonprofits acknowledge major donors in annual reports, donor rolls, press releases, event materials or on websites, though those lists are incomplete by design and donors may request anonymity; searching press coverage, event sponsorship pages, foundation grant databases, and corporate responsibility disclosures often turns up names and donation timing that can be cross-checked against 990 timing and line-item spikes [4] [10].
5. Investigative techniques: interviews, whistleblowers and records requests
Traditional shoe‑leather reporting remains essential: interviews with current and former staff, board members, vendors and grantees, as well as public records requests (where applicable), can produce confirmations or leaks about who funded particular programs or capital campaigns—approaches long recommended for nonprofit investigations [5] [9]. Reporters must balance verification with legal risks and be transparent about limitations when donors claim lawful anonymity [13].
6. Track intermediaries that enable anonymity
Donor-advised funds, foundations, and fiscal sponsors are common vehicles that obscure an individual’s identity while routing dollars to charities, and coverage of giving through these intermediaries can expose sources even when the charity’s 990 is silent; guidance for anonymous giving explicitly lists these options [14] [1]. However, tracking funds through intermediaries often requires piecing together grant announcements, foundation 990-PF reports and public disclosures from sponsoring organizations.
7. Be candid about limits, and follow alternative oversight leads
There is no comprehensive public register of who gives to most charities; federal and state rules, IRS redaction practices and donor strategies for privacy create structural limits that journalists must acknowledge up front [4] [2]. Where donor identities remain hidden, reporting can still hold organizations accountable by documenting fiscal patterns, conflicts of interest, governance failures and program outcomes using the available fiscal records and independent audits rather than claiming definitive lists of benefactors [10] [9].