A bill to amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4539 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4539 To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 14, 2026 Mr. Young (for himself and Mr. Lankford) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Protecting Charitable Giving Act''. SEC. 2. UNAUTHORIZED DISCLOSURE OF INFORMATION RELATING TO CONTRIBUTORS TO CERTAIN TAX-EXEMPT ORGANIZATIONS. (a) In General.--Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Special Rules for Disclosures of Contributors to Certain Tax- Exempt Organizations.-- ``(1) Increased penalty.--In the case of any disclosure of form 990 schedule B return information, paragraphs (1), (2), (3), and (4) of subsection (a) shall each be applied by substituting `not less than $10,000 and not exceeding $250,000' for `not exceeding $5,000'. ``(2) Venue.-- ``(A) In general.--A prosecution for an offense under paragraphs (1), (2), (3), or (4) of subsection (a) relating to the disclosure of form 990 schedule B return information may be brought in-- ``(i) the judicial d