• I not only anticipate an appeal, but that the appeal will likely be successful. If federal law guarantees confidentiality to nonprofits submitting donor lists (Form 990 Schedule B), a state forcing public disclosure thwarts the federal regulatory intent. The Supremacy Clause coupled with the NAACP case should make a potent argument, especially with the current U.S. Supreme Court using its Citizens United 2010 decision’s standard that requires evidence of actual impropriety rather than the potential of or appearance of impropriety as a rationale for disclosure.

  • leopardseal

    I think this article needs clarification. The Court ruled that the nonprofit must provide the names and addresses of its substantial contributors TO STATE REGULATORS. It did not compel the nonprofit to make that information open to “public disclosure”.
    Citizens United’s argument is that state regulators cannot be trusted to keep the information confidential, so they shouldn’t have to provide it to anyone but the IRS. The Court ruled against that position. However, I believe that providing the information to the NY AG’s office is not the same as making it available for public disclosure.