In an Expert Analysis column, Austin partner Kathy Barrow discusses a recent decision by the United States District Court for the District of Montana to grant summary judgment to the state of New Jersey, the governor of Montana, and the Montana Department of Revenue in a dispute with the U.S. Internal Revenue Services.

Barrow says that the decision "may have created havoc for nonprofit organizations on the question of whether donor identities must be disclosed on Schedule B to their income tax returns."

The complete article is available here (subscription required).

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