Protecting Charitable Giving Act

This Act may be cited as the Protecting Charitable Giving Act.
Section 7213 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection:
In the case of any disclosure of form 990 schedule B return information, paragraphs (1), (2), (3), and (4) of subsection (a) shall each be applied by substituting not less than $10,000 and not exceeding $250,000 for not exceeding $5,000.
A prosecution for an offense under paragraphs (1), (2), (3), or (4) of subsection (a) relating to the disclosure of form 990 schedule B return information may be brought in—
the judicial district in which a victim of the offense resides, or
any other judicial district with jurisdiction otherwise provided for by law.
For purposes of determining venue under this paragraph—
an individual shall be deemed to reside in the judicial district in which that individual is domiciled, and
an organization shall be deemed to reside in the judicial district in which the organization maintains its principal place of business.
For purposes of this paragraph, the term victim includes—
the organization whose form 990 schedule B information was disclosed, and
any contributor to such organization who is described in paragraph (3)(B).
For purposes of this subsection, the term form 990 schedule B information means any information which—
is return information (as defined in section 6103(b)) of—
an organization described in section 501(c)(3) (other than a private foundation, as defined in section 509(a)), or
an organization described in section 501(c)(4), and
contains the names or address of any contributor to such organization.
The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.
Section 7803(d)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting ; and, and by adding at the end the following new subparagraph:
issue a report with respect to any disclosure of form 990 schedule B information (as defined in section 7213(e)(3)) to which section 7213(e) applies, which report shall—
describe the result of an audit on the occurrence of such disclosure,
recommend steps to prevent similar further such disclosures in the future, and
be appropriately redacted to protect any return information (as defined in section 6103(b)).