Download This PaperAmericans for Prosperity and the Future of Schedule B
Tax Notes Federal, Volume 172, July 12, 2021
Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-22
4 Pages Posted: 19 Jul 2021
Date Written: July 12, 2021
Abstract
In this Letter to the Editor of Tax Notes Federal, Professor Aprill expresses her concern that the reasoning of the Supreme Court in its July 1 decision, Americans for Prosperity Foundation, could render unconstitutional the current requirement under section 6033 of the Internal Revenue Code that section 501(c)(3) organizations file with the IRS a Schedule B that includes the names and addresses of major donors.
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Ellen P. Aprill (Contact Author)
Loyola Law School Los Angeles ( email )
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