The Department of the Treasury rejected American Oversight's request for records reflecting any final assessments of the impact of Rev. Proc. 2018-38, which would rollback requirements that certain tax-exempt organizations, including politically active 501(c)(4) organizations, disclose the names and addresses of their major donors on their annual tax returns.

Department of the Treasury stated that it had no records of final assessments on the impact of a rule allowing certain tax-exempt organizations to exclude donor information from their annual tax returns. American Oversight asked for records reflecting final assessments of the potential or actual impact of the donor disclosure rule, including records addressing the costs and consequences of the changes to donor disclosure requirements.

FOIA to Treasury and IRS seeking records reflecting final assessments of the impact of Rev. Proc. 2018-38, which would rollback requirements that certain tax-exempt organizations, including politically active 501(c)(4) organizations, disclose the names and addresses of their major donors on their annual tax returns.