On Tuesday, May 11, Catholic Law Professor Roger Colinvaux was a panelist at the American Bar Association (ABA) Virtual 2021 May Tax Meeting. The panel, “Form 990 in the Big League,” discussed the potentially significant implications for the regulation of nonprofits at issue before the Supreme Court in Thomas More Law Society v. Becerra and Americans for Prosperity Foundation v. Becerra. Both organizations are challenging the constitutionality of the California law requiring the organizations to provide their unredacted Form 990, including the list of donors provided on Schedule B, to the State as a condition of soliciting donations in the state. With these cases, there are complex constitutional law issues at stake, as well as consequences for organizations that support controversial issues and donors looking for anonymity.
Moderated by Ellen Aprill of Loyola Law School, Colinvaux joined panelists James Sheehan, Chief of the Charities Bureau, NY State Office of the Attorney General; Alan Gura, Institute for Free Speech; and Jenny Kim, for an interesting discussion of the topic.