SECTION 5. EFFECTIVE DATE

This notice is effective July 13, 2018. Estates and non-grantor trusts may rely on this notice for taxable years beginning after December 31, 2017.

Bulletin No. 2018–31 279 July 30, 2018

missioner to “relieve any organization or class of organizations (other than an organization described in § 509(a)(3)) from filing, in whole or in part the annual return required by this section where [the Commissioner] determines that such returns are not necessary for the efficient administration of the internal revenue laws.” ² The Commissioner has exercised this authority in the past through revenue procedures. See, e.g., Rev. Proc. 2011–15, 2011–3 I.R.B. 322, and Rev. Proc. 2003–21, 2003–1 C.B. 448. Under existing rules, the names and addresses of contributors for all types of organizations are reported on Schedule B, “Schedule of Contributors,” filed with Forms 990, 990–EZ, and 990–PF, or, with respect to organizations described in § 501(c)(21), in Part IV of Form 990–BL.

In general, under § 6104(b), the Secretary must make the annual returns filed under § 6033 available to the public. However, the Secretary is not authorized to disclose the name or address of any contributor to any tax-exempt organization other than a private foundation (as defined in § 509(a), including trusts described in § 4947(a)(1) that are treated as private foundations) or a § 527 organization. Further, § 301.6104(b)–1(b)(2) provides that even if the names and addresses are not disclosed, the amounts of contributions to an organization shall be made available for public inspection unless the disclosure of such information can reasonably be expected to identify any contributor.

In addition to the required disclosure by the Secretary, § 6104(d) and § 301.6104(d)–1 require certain tax-exempt organizations to provide their annual information returns upon request by a member of the public. Similar to the restrictions on disclosing contributor information placed on the Secretary by § 6104(b), an organization, other than a private foundation or a § 527 organization, is not required to disclose the names and addresses of its contributors under § 6104(d)(3)(A).