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...

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