The Ninth Circuit Court of Appeals has reversed two District Court decisions enjoining the state of California from requiring submission of the Form 990 Schedule B list of major donors in order to solicit charitable contributions within the state. It has joined the Second Circuit Court of Appeals that recently held that a similar requirement in New York is constitutional and enforceable. ( See Nonprofit Issues ® , Vol. XXVIII, No. 1 ) The divisive issue has been brewing for several years since the California Attorney General ramped up the state’s effort to enforce the filing requirement. Schedule B requires the name and address of major donors, but the name and address do not have to be...