Mont. And NJ's Win Against IRS Muddies Nonprofit Reporting

Law360 (September 6, 2019, 5:32 PM EDT) -- On July 30, the United States District Court for the District of Montana granted summary judgment to the state of New Jersey, the governor of Montana, Stephen C. Bullock, and the Montana Department of Revenue, handing them a win in their lawsuit with the Internal Revenue Service.[1]

The state plaintiffs prevailed in their suit over IRS Revenue Procedure 2018-38, which relieved nonprofit organizations from the requirement that they report certain identifying information about their donors on their Form 990 series tax returns. The Montana U.S. district court's opinion may have created havoc for nonprofit organizations on the question whether donor identities...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!