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Americans for Prosperity and the Future of Schedule B

Abstract

In this Letter to the Editor of Tax Notes Federal, Professor Aprill expresses her concern that the reasoning of the Supreme Court in its July 1 decision, Americans for Prosperity Foundation, could render unconstitutional the current requirement under section 6033 of the Internal Revenue Code that section 501(c)(3) organizations file with the IRS a Schedule B that includes the names and addresses of major donors.