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The laws surrounding 501(c) organizations and the disclosure of donors.
must file regular disclosures with the that identify donors and amounts, but those disclosures can stop at the name of an intermediary—allowing nonprofits and shell companies to obscure the ultimate s...
face a legal wall: most nonprofits still must report substantial donors to the on Schedule B, but the names and addresses are excluded from public disclosure and many filers no longer submit donor ide...
’s treatment of “social welfare” groups leaves deliberate gaps: donor names on Schedule B were once collected but later exempted from public disclosure, the agency requires that political spending not...
such as act as umbrella organizations that contract, incubate, and pay for projects while serving as the legal home for those initiatives; they receive donations and then regrant or spend those funds ...