California May Require Schedule B For Charitable Solicitation Registration
9th Circuit Court reverses two prior trial court decisions and affirms constitutionality of law and application
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)
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