Young America’s Foundation v. Internal Revenue Service
NTUF’s Taxpayer Defense Center represents Young America’s Foundation (YAF) in a case that seeks to end the collection of the Internal Revenue Service (IRS)’s donor disclosure form, IRS Form 990 Schedule B. YAF seeks injunctive and declaratory relief that 26 U.S.C. § 6033(b)(5), which requires the form’s collection, is unconstitutional under the First Amendment—both facially, and as-applied.
YAF is a § 501(c)(3) nonprofit organization with a mission to educate and inspire young Americans with the ideas of individual liberty, free enterprise, a strong national defense, and traditional values. YAF has helped thousands of students protect their First Amendment rights on campus through education, activism, and legal initiatives across the country. YAF relies on financial and other support from those who share its ideological views. Given the “hot button” nature of YAF’s activities, many members and supporters of YAF prefer anonymity.
The IRS requirement impacts hundreds of thousands of nonprofit organizations. This dragnet data collection subjects citizens’ associations and political, religious, and cultural beliefs to inquisition—all for little gain by the government. Worse, this data has been stolen and leaked, most recently by then-IRS contractor Charles Littlejohn. YAF’s tax returns were among the thousands of filings accessed and disclosed by Littlejohn. YAF seeks to stop the next Littlejohn from accessing its donor list.
Under Americans for Prosperity Foundation v. Bonta (2021) and other landmark Supreme Court cases dating back to the Civil Rights era, any government demand for membership or donor lists must survive the “exacting scrutiny” standard to be upheld under the First Amendment.
But Schedule B is not substantially related to any sufficiently important government interest. While demanding universal donor disclosure, the IRS does not examine the vast majority of nonprofit returns nor does it litigate enforcement of violations of the charitable giving rules such that universal donor disclosure is warranted. Schedule B’s disclosure requirements are also not narrowly tailored to the interest it promotes. The information needed to enforce the nonprofit organization tax laws and regulations are readily available via other, more narrowly tailored alternatives to universal, up-front donor disclosure.
The complaint in the case was filed on July 13, 2026 in the United States District Court for the District of Columbia, 1:26-cv-02449. Stay tuned for further developments.