This is the Cato Daily Podcast for Wednesday, October 2nd,

2024. I'm Caleb Brown.

The IRS demands a list of major donors from non-profits, then they warehouse that information.

Beyond the IRS's poor track record of keeping it secret, why do they do it?

Does it violate American's constitutional rights.

Robert Alt of Ohio's Buckeye Institute intends to find out.

We spoke in Phoenix in August about Buckeye v IRS. The case of AFPF v Banta settled a question or so we hope of whether or not states can summarily demand lists of donors for

organizations that for lack of a better term, do business in that state.

But as you say, there's an open question remaining

about whether or not it is appropriate for, or possible, constitutionally, for the IRS to do the same thing, which is,

which is collect this information.

So what is that, where does that stand right now?

Well let me just say not just collect the information, but perhaps the more chilling thing

is they warehouse the information for years.

And one of the major questions is what purpose do they, does the IRS have in collecting and

warehousing this information?

So as you said, in the AFPF in Americans for Prosperity Foundation case, the Supreme Court

looked at a policy that was put into place by California,

Kamala Harris, when she was attorney general,

began requiring nonprofits to turn over copies of the Schedule

B of their 990s.

This is the informational return

...