On July 17, 2018, the Treasury Department issued new guidance for certain tax exempt organizations. The guidance pertains to the disclosure of the names and addresses of donors to organizations exempt from federal income taxes under Section 501(c) of the Code, other than organizations exempt from taxes under Section 501(c)(3) (generally charities, religious organizations, and schools) or political organizations exempt under Section 527. Organizations to which the guidance applies will no longer be required to report the names and addresses of donors to the IRS, unless the IRS determines this information is required from a specific organization.