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May 15, 2018


The Honorable Donald Trump

Office of the President of the United States

The White House

1600 Pennsylvania Avenue, N.W.

Washington, D.C. 20006


The Honorable Steven Mnuchin

Office of the Secretary of the Treasury

Department of the Treasury

1500 Pennsylvania Avenue, N.W.

Washington, D.C. 20220


Dear President Trump and Secretary Mnuchin:

On behalf the undersigned individuals and organizations representing millions of concerned taxpayers across America, we write regarding an issue of utmost importance: preventing further Internal Revenue Service (IRS) targeting of nonprofit organizations on the basis of ideology, and protecting the First Amendment freedoms of speech and association of those organizations by eliminating IRS collection of sensitive information on their donors.

Specifically, we are asking you to do everything you can to encourage the IRS to initiate a rulemaking to eliminate the Schedule B form filing requirement for 501(c) exempt organizations.

As you are well aware, recent years have witnessed an increase in assaults against First Amendment free speech and association rights. In numerous instances, the IRS has collected and leaked sensitive identifiable information regarding contributors to 501(c) organizations contained in the IRS "Schedule B" form that is supposed to remain confidential. Moreover, the Schedule B form and confidential donor information contained therein have been demanded and used by other government officials, specifically hyper-partisan state attorneys general, to harass and intimidate organizations and individual donors that do not share their ideological and political beliefs.

The IRS itself has acknowledged that Schedule B information is irrelevant to the legally permissible handling of tax filings by 501(c) organizations. Indeed, both the previous IRS Commissioner and IRS Exempt Organizations Director made public statements in 2015 questioning the need for the Schedule B form and intimated the IRS could not guarantee the confidentiality of the information being provided.

Earlier this year, Congress introduced the Preventing IRS Abuse and Protecting Free Speech Act, H.R. 4916, which mirrors legislation passed by the House of Representatives in the last Congress that eliminates the Schedule B filing requirement. While a permanent legislative fix like H.R. 4916 would be ideal, Congress’ ongoing failure to act has left nonprofit organizations and their donors vulnerable to further targeting, thus justifying action by the Administration.

In the absence of legislation, the IRS can and should initiate a rulemaking to eliminate the Schedule B requirement, thereby preventing IRS officials and activist state attorneys general from exploiting the confidential information to target groups and individual Americans with whom they politically disagree.

Such a rulemaking is well within the IRS’s prerogative. Congress never adopted the Schedule B donor disclosure requirement for most exempt 501(c) organizations. Yet the disclosure requirement applies today to all exempt organizations, as the Treasury Department and IRS made the decision independently of Congress to require the filing of Schedule B as part of the Form 990 annual information return of all exempt organizations.

Mr. President and Mr. Secretary, there is simply no justification for the IRS to continue using Schedule B to collect sensitive data on Americans who simply seek to exercise their First Amendment free speech and free association rights. We stand united in our efforts to eliminate the Schedule B and respectfully urge you to exercise your authority to encourage an IRS rulemaking as soon as possible to accomplish that goal.

Thank you for your attention to this important matter.




Jeffrey Mazzella


Center for Individual Freedom


Lisa B. Nelson


ALEC Action


Michael Farris

President, CEO and General Counsel

Alliance Defending Freedom


Allen J. Hebert

President & Chairman

American-Chinese Fellowship of Houston


Phil Kerpen


American Commitment


Matt Schlapp


American Conservative Union


Sean Noble


American Encore


Tim Wildmon


American Family Association


Grover Norquist


Americans for Tax Reform


Steve Pociask


American Consumer Institute

Center for Citizen Research


Brent Wm. Gardner

Chief Government Affairs Officer

Americans for Prosperity


Mark J. Fitzgibbons

President of Corporate Affairs

American Target Advertising, Inc.


Andrew F. Quinlan


Center for Freedom and Prosperity


Olivia Grady

Senior Fellow

Center for Worker Freedom


Thomas Schatz


Citizens Against Government Waste


Chuck Muth


Citizen Outreach


Cleta Mitchell, Esq.

Attorney for Nonprofit Organizations


Kent Lassman


Competitive Enterprise Institute


Penny Nance

President and CEO

Concerned Women for America


Matthew Kandrach


Consumer Action for a Strong Economy


Ron Pearson

Executive Director

Conservative Victory Fund


Katie McAuliffe

Executive Director

Digital Liberty


Rebekah Gantner

Executive Director

Eagle Forum Education & Legal Defense Fund


Grant Callen


Empower Mississippi


Gary Marx

Former Executive Director

Faith and Freedom Coalition


Paul Weber

President & CEO

Family Policy Alliance


George Landrith


Frontiers of Freedom


Jonathan Bechtle

Chief Operating Officer and General Counsel

Foundation for Government Accountability


Brian Minnich

Executive Vice President

Freedom Foundation


Nathan Nascimento

Executive Vice President

Freedom Partners Chamber of Commerce


Adam Brandon




Victor Riches

President & CEO

Goldwater Institute


Christopher L. Carmouche

Executive Director



Mario H. Lopez


Hispanic Leadership Fund


Carrie L. Lukas


Independent Women's Forum


Heather R. Higgins


Independent Women's Voice


Andrew Langer


Institute for Liberty


Tom Giovanetti


Institute for Policy Innovation


Samuel B. Casey

General Counsel

Jubilee Campaign


Dave Trabert


Kansas Policy Institute


Seton Motley


Less Government


Mathew D. Staver, Esq.

Founder and Chairman

Liberty Counsel


Gregg Keller


Missouri Century Foundation


Chris W. Cox

Executive Director

National Rifle Association

Institute for Legislative Action


Pete Sepp


National Taxpayers Union


Ed Martin


Phyllis Schlafly Eagles


Lorenzo Montanari

Executive Director

Property Rights Alliance


Eli Lehrer


R Street Institute


James L. Martin


60 Plus Association


Saulius “Saul” Anuzis


60 Plus Association


Karen Kerrigan

President & CEO

Small Business & Entrepreneurship Council


Tracie Sharp


State Policy Network


David Williams


Taxpayers Protection Alliance


Judson Phillips


Tea Party Nation


Jenny Beth Martin


Tea Party Patriots Foundation


Lynn Taylor


Tertium Quids


Robert Alt

President & CEO

The Buckeye Institute


Daniel Garza


The LIBRE Initiative


C. Preston Noell III


Tradition, Family, Property, Inc.


Alan P. Dye


Webster, Chamberlain & Bean


Stephen T. Whelan


The Witherspoon Institute


Dann Mead Smith


Washington Policy Center


Ron Robinson


Young America's Foundation


cc: Members of Congress