Harris

ORDER FOR JUDGMENT IN FAVOR OF PLAINITFF

For the reasons that follow, this Court grants Americans For Prosperity Foundation’s (“AFP”) motion for a permanent injunction to enjoin the Attorney General of California from demanding its Schedule B form. After conducting a full bench trial, this Court finds the Attorney General’s Schedule B disclosure requirement unconstitutional as-applied to AFP.

Plaintiff AFP is a non-profit corporation organized under Internal Revenue, Code section 501(c)(3) that funds its activities by raising charitable contributions from donors throughout the country, including in California. California state law requires charitable organizations, such as AFP, to file a copy of its IRS Form 990, including its Schedule B, with the State Registry. See e.g., Cal. Code Regs. tit. 11, § 301 . An organization’s Schedule B includes all the names and addresses of every individual nationwide who donated more than $5,000 to the charity during a given tax year. While a nonprofit’s federal tax return, IRS Form 990, must be made available to the public, an organization’s Schedule B does not. 26 U.S.C. § 6104 (b), (d)(3)(A).

Since 2001, AFP has filed its Form 990 as part of…