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Nonprofits & Tax-Exempt Organizations senior counsel Casey Lothamer is featured in an EO Tax Journal daily newsletter, which includes the transcript from the July 14, 2026, EO Update program of the TEGE Exempt Organizations Council. Panelists discussed key judicial developments affecting donor disclosure, IRS reporting requirements and political activity rules for exempt organizations.
The panel examined how court decisions—such as Americans for Prosperity Foundation v. Bonta and Buckeye Institute v. IRS—are shaping donor disclosure requirements, First Amendment standards and information reporting. The discussion also addressed broader issues impacting social welfare organizations, campaign intervention rules and the evolving regulatory landscape, emphasizing that all tax-exempt organizations should monitor these cases given their potential to influence reporting requirements, governance disclosures and compliance strategies.
In the transcript, Casey highlighted the particular significance of the Buckeye case for the IRS, noting that while Americans for Prosperity may impact legal standards, Buckeye has immediate practical consequences. Casey explained that third-party reporting is essential for tax compliance and that Schedule B plays a crucial role in helping the IRS identify compliance and inurement issues.
“If the court ends up applying exacting scrutiny, there's going to have to be an important government interest that's furthered by the reporting requirement, and it needs to be narrowly tailored,” said Casey during the panel. “What Buckeye is arguing, and what Americans for Prosperity was arguing, is, if the institution—in the case of AFP, California, and in the case of Buckeye, the IRS—is not really using this information for tax enforcement, then that's not narrowly tailored and therefore it fails exacting scrutiny. So that's the central issue in Buckeye, and that's what's going to be carried over from Americans for Prosperity.”
To learn more about EO Tax Journal, please click here.
The panel examined how court decisions—such as Americans for Prosperity Foundation v. Bonta and Buckeye Institute v. IRS—are shaping donor disclosure requirements, First Amendment standards and information reporting. The discussion also addressed broader issues impacting social welfare organizations, campaign intervention rules and the evolving regulatory landscape, emphasizing that all tax-exempt organizations should monitor these cases given their potential to influence reporting requirements, governance disclosures and compliance strategies.
In the transcript, Casey highlighted the particular significance of the Buckeye case for the IRS, noting that while Americans for Prosperity may impact legal standards, Buckeye has immediate practical consequences. Casey explained that third-party reporting is essential for tax compliance and that Schedule B plays a crucial role in helping the IRS identify compliance and inurement issues.
“If the court ends up applying exacting scrutiny, there's going to have to be an important government interest that's furthered by the reporting requirement, and it needs to be narrowly tailored,” said Casey during the panel. “What Buckeye is arguing, and what Americans for Prosperity was arguing, is, if the institution—in the case of AFP, California, and in the case of Buckeye, the IRS—is not really using this information for tax enforcement, then that's not narrowly tailored and therefore it fails exacting scrutiny. So that's the central issue in Buckeye, and that's what's going to be carried over from Americans for Prosperity.”
To learn more about EO Tax Journal, please click here.
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Senior Counsel