Protecting Charitable Giving Act
Summary
What This Bill Does
The bill requires unauthorized disclosure of information relating to contributors to certain tax-exempt organizations Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and provides audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end. It relies on definition changes, tax rate changes, compliance mandates, and exemptions. The main policy areas are Commerce and Finance.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face lower compliance burdens and Businesses and employers affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Requires unauthorized disclosure of information relating to contributors to certain tax-exempt organizations Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f)...
- Provides audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires unauthorized disclosure of information relating to contributors to certain tax-exempt organizations Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and provides audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end.
Key Policy Areas
Commerce, Finance
Primary Purpose
The bill requires unauthorized disclosure of information relating to contributors to certain tax-exempt organizations Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and provides audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Businesses and employers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Todd Young
R-IN | Primary Sponsor
Legislative Progress
In CommitteeRead twice and referred to the Committee on Finance.
Introduced in Senate
Mr. Young (for himself and Mr. Lankford) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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