,,ii  #aaith ,,congress  #b;d ,session  
,s4 #deci  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ad1      
#bjbf,mr4 ,young 7for himself and ,mr4  
,lankford7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to modify the penalties       
relating to the disclosure of tax return
 information relating to contributors to
 certain tax-exempt organizations1 and  
for other purposes4  #a4 ,short title   
,this ,act may be cited as the          
,protecting ,charitable ,giving ,act4   
#b4 ,unauthorized disclosure of         
information relating to contributors to 
certain tax-exempt organizations  7a7   
,in general ,section #gbac of the       
,internal ,revenue ,code of #aihf is    
amended by redesignating subsection 7e7 
as subsection 7f7 and by inserting after
 subsection 7d7 the following new       
subsection3  7e7 ,special rules for     
disclosures of contributors to certain  

tax-,exempt organizations  7#a7         
,increased penalty ,in the case of any  
disclosure of form #iij schedule ,b     
return information1 paragraphs 7#a71    
7#b71 7#c71 and 7#d7 of subsection 7a7  
shall each be applied by substituting   
not less than #aj1jjj and not exceeding 
#bej1jjj for not exceeding #e1jjj4  7#b7
 ,venue  7,a7 ,in general ,a prosecution
 for an offense under paragraphs 7#a71  
7#b71 7#c71 or 7#d7 of subsection 7a7   
relating to the disclosure of form #iij 
schedule ,b return information may be   
brought in-- 7i7 the judicial district  
in which a victim of the offense        
resides1 or  7ii7 any other judicial    
district with jurisdiction otherwise    
provided for by law4  7,b7 ,residency   
,for purposes of determining venue under
 this paragraph-- 7i7 an individual     
shall be deemed to reside in the        
judicial district in which that         
individual is domiciled1 and  7ii7 an   
organization shall be deemed to reside  
in the judicial district in which the   

organization maintains its principal    
place of business4  7,c7 ,victim ,for   
purposes of this paragraph1 the term    
victim includes-- 7i7 the organization  
whose form #iij schedule ,b information 
was disclosed1 and  7ii7 any contributor
 to such organization who is described  
in paragraph 7#c77;,b74  7#c7 ,form #iij
 schedule ,b information ,for purposes  
of this subsection1 the term form #iij  
schedule ,b information means any       
information which-- 7,a7 is return      
information 7as defined in section      
#fajc7;b77 of-- 7i7 an organization     
described in section #eja7;c77#c7 7other
 than a private foundation1 as defined  
in section #eji7;a771 or  7ii7 an       
organization described in section       
#eja7;c77#d71 and  7,b7 contains the    
names or address of any contributor to  
such organization4  4  7b7 ,effective   
date ,the amendments made by this       
section shall apply to disclosures made 
after the date of the enactment of this 
,act4  #c4 ,audits and reports on       

unauthorized disclosures relating to    
contributors of certain tax-exempt      
organizations ,section #ghjc7;d77#c7 of 
the ,internal ,revenue ,code of #aihf is
 amended by striking and at the end of  
subparagraph 7,b71 by striking the      
period at the end of subparagraph 7,c7  
and inserting 2 and1 and by adding at   
the end the following new subparagraph3 
7,d7 issue a report with respect to any 
disclosure of form #iij schedule ,b     
information 7as defined in section      
#gbac7;e77#c77 to which section         
#gbac7;e7 applies1 which report shall-- 
7i7 describe the result of an audit on  
the occurrence of such disclosure1  7ii7
 recommend steps to prevent similar     
further such disclosures in the future1 
and  7iii7 be appropriately redacted to 
protect any return information 7as      
defined in section #fajc7;b774  4