Section 1 Authority to withhold social security account numbers on form 990 from public disclosure
Inspection of annual returns— Section 6104(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “The Secretary may withhold from public inspection any social security account number included in information required to be made available under this subsection.”.
Public inspection of certain annual returns, reports, applications for exemption, and notices of status— Section 6104(d)(3)(B) of such Code is amended by adding at the end the following: “or disclosure of any social security account number included in information required to be made available under this subsection.”.
Effective date— The amendments made by this section shall apply with respect to disclosures made after the date of the enactment of this Act.