Protecting Charitable Giving Act

The Protecting Charitable Giving Act strengthens penalties for unauthorized disclosures of donor information from certain tax-exempt organizations, specifically raising fines to a range of $10,000 to $250,000. It also expands legal venue options to allow prosecutions in the district where victims reside and requires the IRS to issue reports detailing audit results and prevention steps for such breaches. These changes directly affect organizations classified under sections 501(c)(3) and 501(c)(4) that maintain records of contributor names or addresses.