Exhibit 884

Rev. Proc. 2018-38 (Schedule B contributor reporting)

Exhibit 884 · Revenue procedure

Rev. Proc. 2018-38 (Schedule B contributor reporting)

These organizations are no longer required to report the names and addresses of their contributors on the Schedule B of their Forms 990 or 990-EZ.

Ends the requirement that non-501(c)(3) exempt organizations report contributor names and addresses on Schedule B; they must keep the information and give it to the IRS on request. Effective for years ending on or after 31 December 2018.

Source: Internal Revenue Service
Date: July 2018 (2018-31 I.R.B. 280)
Quoted from: Section 1 (Purpose)
Grade: Primary record
Document: https://www.irs.gov/pub/irs-drop/rp-18-38.pdf
Accessed: 2026-11-10
Cited by: Findings citing this exhibit

Cited by

Finding POL-5.3: Primary record Federal law does not require a 501(c)(4) to disclose its contributors' names to the public. Since Rev. Proc. 2018-38 (July 2018) and T.D. 9898 (28 May 2020), the organization also does not report contributor names and addresses to the IRS on Schedule B, and the IRS public data files show every Schedule B donor field as RESTRICTED.
Finding POL-5.16: Open question The public record does not show the original donors behind 501(c)(4) transfers to super PACs. The IRS public data file shows every Schedule B donor field as RESTRICTED, and the IRS no longer collects contributor names from 501(c)(4) organizations.