Section 1 Short title
This Act may be cited as the “Charitable Giving Privacy Protection Act”.
Charitable Giving Privacy Protection Act
A BILL
To amend the Internal Revenue Code of 1986 to prohibit the inclusion of social security numbers of donors in charitable contribution substantiation acknowledgements.
Sec. 2 Prohibition on inclusion of social security numbers of donors in charitable contribution substantiation acknowledgements
In general— Section 170(f)(8) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (E) as subparagraph (F) and by inserting after subparagraph (D) the following:
“(E) Prohibition on requiring or accepting collection of social security numbers
“(i) In general—For purposes of this paragraph, the Secretary may not require or accept social security numbers of donors from donee organizations.
“(ii) Use of alternative number—The Secretary may require the use of an identifier other than a social security number for purposes of this paragraph.”
Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.