Americans for Prosperity Found. v. Harris, No. 15-55466 (9th Cir. 2015)
Annotate this CasePlaintiffs challenged the Attorney General of California’s collection of IRS Form 990 Schedule B, which contains identifying information for their major donors, arguing that the nonpublic disclosure requirement is unconstitutional as applied to them because it impermissibly burdens First Amendment rights to free speech and association by deterring individuals from financially supporting them. The district court entered preliminary injunctions preventing the Attorney General from demanding plaintiffs’ Schedule B forms pending a trial on the merits. The court concluded that an injunction properly tailored to plaintiffs’ concerns would address the risk of public disclosure by enjoining the Attorney General and her agents from making Schedule B information public, pending a decision on the merits of plaintiffs’ as-applied challenges. However, plaintiffs have not shown that they are entitled to an injunction preventing the Attorney General from demanding their Schedule B forms, enforcing that demand, and using the forms to enforce California law. Accordingly, the court vacated the injunctions with instructions to enter new orders preliminarily enjoining the Attorney General from publicly disclosing, but not from collecting, plaintiffs’ Schedule B forms.
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