May 2019

New Jersey

A new rule has been adopted requiring charitable organizations to file Schedule B to their 990 which identifies major contributors when making their annual report to the Division’s Charities Registration Section.  (Commentary:  New Jersey joins California and New York requiring the disclosure of donor information in charitable registrations.) (Additional Commentary:  Charitable speech is a form of free speech, and the requirement by a state to disclose the name of supporters as a condition to engaging in constitutionally protected activity seems suspect.)

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