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Nonprofit Law/Filing taxes for non profit


Hi, I work with a new small 501(c)(3) charity.  We are filing our taxes for this past year, 2015.  While doing so, the accountant we use informed me that I need to provide him, for the tax purposes (he said the IRS requires it), with the address of all the donors who donated more than $5,000 over the course of the entire year of 2015.  It sounded weird to me, and when I googled it I couldn't find anything relating to it except for non profits that have political influence or deal in politics in some way.  We have no dealings with politics in any way.  Is what this accountant saying true?  Do we really need to provide the names and addresses of anyone who donated more than $5,000 to our charity in one year?  One of the donors got nervous and thought we were under an IRS audit, so I didn't push the issue.  I would like to know how much validity there is to this; I do not wish to agitate or confuse our donors.  Is this a mandatory requirement?  Is it voluntary?  Thank you in advance for your help.

On the IRS explains which 990 series return to file.  You will see there, that, if your gross income is less than $50,000 for that year, you only need to file Form 990-N and that form does not ask for any of the names and addresses of donors.  Otherwise, with Form 990, Form 990-PF or Form 990-EZ, a 501(c)(3) organization needs to include Schedule B.  That is the form at and there we see in the middle of page 1 under "General Rule" that it is "For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor."

On page 5 we see:
--- Start of excerpt ---
Schedule B is open to public
inspection for an organization that files
Form 990-PF [a private foundation]
... For all other organizations that file
Form 990 or 990-EZ, the names and
addresses of contributors are not
required to be made available for public
inspection. All other information,
including the amount of contributions,
the description of noncash
contributions, and any other
information, is required to be made
available for public inspection unless it
clearly identifies the contributor.
-- End of excerpt ---

Harvey Mechanic
Attorney at Law

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather more information.

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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