The Internal Revenue Service (IRS) issued final regulations on May 26, 2020 that social welfare organizations under section 501c4 and professional and trade associations under section 501c6 will no longer be required to disclose on Schedule B of Form 990 the names of donors who contribute US$5,000 or more to the organization.  

501c3 organizations and section 527 political organizations, however, are still subject to this donor disclosure requirement.