The Lacuna Project

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Exhibit 883

26 U.S.C. § 6104 (publicity of information required from certain exempt organizations)

Exhibit 883 · Statute

26 U.S.C. § 6104 (publicity of information required from certain exempt organizations)

In the case of an organization which is not a private foundation (within the meaning of section 509(a)) or a political organization exempt from taxation under section 527, paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization.

Public-inspection rule that exempts non-private-foundation organizations other than section 527 organizations from disclosing contributor names or addresses.

Source
United States Congress
Date
as in force 2026
Quoted from
26 U.S.C. § 6104(d)(3)(A)
Grade
Primary record
Document
https://www.law.cornell.edu/uscode/text/26/6104
Accessed
2026-11-10
Cited by
Findings citing this exhibit

Cited by

Finding POL-5.3
Primary record Federal law does not require a 501(c)(4) to disclose its contributors' names to the public. Since Rev. Proc. 2018-38 (July 2018) and T.D. 9898 (28 May 2020), the organization also does not report contributor names and addresses to the IRS on Schedule B, and the IRS public data files show every Schedule B donor field as RESTRICTED.