Americans for Prosperity and the Future of Schedule B

4 Pages Posted: 19 Jul 2021

Date Written: July 12, 2021


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.

Suggested Citation

Aprill, Ellen P., Americans for Prosperity and the Future of Schedule B (July 12, 2021). Tax Notes Federal, Volume 172, July 12, 2021, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-22, Available at SSRN:

Ellen P. Aprill (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1157 (Phone)
213-380-3769 (Fax)

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