Protecting Charitable Giving Act

S 4326, the Protecting Charitable Giving Act, strengthens privacy protections for donors to certain tax-exempt organizations. It increases penalties for unauthorized disclosure of donor information (names/addresses on Form 990 Schedule B) from up to $5,000 to $10,000-$250,000 per violation and clarifies where such cases can be prosecuted. The bill also requires the IRS to audit and report on any unauthorized disclosures, including recommendations to prevent future breaches while protecting remaining donor privacy. This directly affects 501(c)(3) charities (like nonprofits) and 501(c)(4) organizations (like advocacy groups), as well as their individual donors.