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Treasury Weighs Form 990 Conviction-Disclosure Question

8/18/2026

Summary

Story summary

The U.S. administration is weighing a proposal to add a conviction-disclosure question to Form 990.
The rule would require nonprofits to disclose if an officer, director or trustee was convicted in past ten years of financial crimes, terrorist support, or SEC judgments, without naming the individual.
Treasury says it strengthens accountability; IRS staff warn of political targeting, free-speech lawsuits, and conflict with 2021 Supreme Court ruling in Americans for Prosperity Foundation v. Bonta.

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Story summary

The U.S. administration is weighing a proposal to add a conviction-disclosure question to Form 990.
The rule would require nonprofits to disclose if an officer, director or trustee was convicted in past ten years of financial crimes, terrorist support, or SEC judgments, without naming the individual.
Treasury says it strengthens accountability; IRS staff warn of political targeting, free-speech lawsuits, and conflict with 2021 Supreme Court ruling in Americans for Prosperity Foundation v. Bonta.