This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations.
The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request.