Center for Competitive Politic v. Kamala Harris

OPINION

PAEZ, Circuit Judge:

In order to solicit tax deductible contributions in California, a non-profit corporation or other organization must be registered with the state’s Registry of Charitable Trusts. Cal. Gov.Code § 12585. To maintain its registered sta tus, an entity must file an annual report with the California Attorney General’s Office, and must include IRS Form 990 Schedule'B. The Internal Revenue Service (IRS) requires non-profit educational or charitable organizations registered under 26 U.S.C. § 501(c)(3) to disclose the names and contributions of their “significant donors”…