2026-08-18T10:36:00-0400 / 哥伦比亚广播公司新闻
华盛顿讯——据直接了解此事的消息人士向哥伦比亚广播公司新闻透露，特朗普政府正在审议一项提案，要求非营利组织在年度纳税申报中披露其高管是否曾因特定金融或恐怖主义相关罪名被定罪。
消息人士称，这项美国国税局的披露要求将被加入《990表格》——非营利组织向国税局提交的年度申报表。由于未获公开发言授权，这些消息人士要求匿名。消息人士表示，联邦官员将此举视为向免税组织施压，要求其与有此类犯罪记录者切断联系，并确保捐赠者能够知情地决定捐款投向的举措。
需要上报的定罪罪名包括：向恐怖主义提供物质支持、欺诈、洗钱、证券欺诈、逃税、盗窃，以及美国证券交易委员会或州证券监管机构执法行动中作出的民事判决。
据消息人士透露，该国税局提案不会强制要求组织披露具体是哪位官员、董事或受托人被定罪。拥有重罪定罪记录者担任非营利组织董事会成员并不违反联邦法律。
该提案将适用于过去10年内发生的定罪。目前尚未有任何最终决定，且这是财政部和国税局正在审议的至少两项《990表格》修订提案之一。另一项于4月公布的提案将对接受政府资助的非营利组织提出新的披露要求。
“没有人有权隐瞒自己的犯罪记录，”保守派非营利组织“美国问责基金会”负责人汤姆·琼斯说道，他是特朗普总统的盟友。“如果你的董事会成员是定罪重刑犯，我实在难以理解为何有人会反对将此事公之于众。你们理应解释清楚为何这些人能进入你们的董事会。”
财政部一位发言人表示，该部门正在“考虑一系列加强非营利组织问责制的措施”，并表示该机构“将继续追查资金流向，确保免税身份不会被用于助长非法活动”。
多位了解相关谈话的消息人士向哥伦比亚广播公司新闻透露，国税局内部一些官员私下对这项与定罪相关的提案以及该机构能否合法处理相关信息提出了担忧，同时质疑该提案与税法执行有何关联。
消息人士称，这些国税局官员认为这项举措可能构成政治靶向打压，可能引发包括基于言论自由理由在内的法律诉讼。
“这项披露规则直接指向关联罪责，”美国天主教大学法学教授、国会无党派联合税收委员会前法律顾问罗杰·科林沃斯说道。“没有联邦法律规定非营利组织不能聘用有重罪定罪记录者担任董事会成员。这只会造成污名化并抑制结社自由。这项提案将深入渗透美国公民社会。”
其中一位直接了解提案内容的消息人士（因未获公开发言授权而要求匿名）表示，此举与上市公司被要求进行的实质性披露并无太大不同，后者旨在帮助投资公众做出知情决策。
该消息人士还指出，该提案可帮助国税局在非营利组织未披露其高管定罪记录时，更快地暂停或撤销其免税身份。
该消息人士补充道，这是因为提交《990表格》的非营利组织官员必须在伪证处罚下保证申报表的准确性，而国税局核实董事会成员是否存在未披露的犯罪定罪记录相对简单。
此次披露举措出台之际，特朗普政府正在针对左翼倾向的非营利组织。特朗普去年签署了一份国家安全备忘录，指示国税局将被认为为“国内恐怖主义”提供资金的组织移交司法部。今年3月，哥伦比亚广播公司新闻率先报道称，联邦调查局与国税局刑事调查部门联手设立了“指挥中心”，负责调查非营利组织与恐怖主义之间的潜在关联。
这一行动紧随前司法部长帕姆·邦迪去年年底发布的一项指令，该指令要求执法机构和联邦检察官调查反法西斯运动“安提法”及其他“极端主义团体”。备忘录要求执法人员考虑调查极端主义团体是否存在欺诈和税务犯罪。安提法是一个去中心化的极左翼活动者联盟，并非正式组织，没有董事会成员或高管。
目前有多起针对非营利组织的联邦刑事调查和起诉正在进行中。最受关注的起诉针对南方贫困法律中心，该中心被指控通过向白人至上主义团体线人转移资金来误导捐赠者和银行。南方贫困法律中心已提出无罪抗辩。
另一案件中，内维尔·罗伊·辛格汉姆——进步派非营利组织“粉色代码”创始人的丈夫、极左翼政治事业的捐助者——正面临曼哈顿的刑事调查，哥伦比亚广播公司新闻此前曾报道过此事。该调查最初着眼于可能违反《外国代理人登记法》的行为，后来扩大为刑事税务调查，涉及是否通过其控制的非营利组织非法转移资金，以及他是否在这些非营利组织的纳税申报表上撒谎。
今年早些时候，得克萨斯州北部一个安提法组织的八名成员被判处30年至100年不等的监禁，他们因向恐怖主义提供物质支持及其他罪名被定罪，其中包括在草原之地拘留中心企图谋杀阿尔瓦多市一名警察。
该提案出台之际，特朗普政府近几个月也将注意力集中在欺诈行为上，并以明尼苏达州疫情时期的“喂养我们的未来”丑闻作为非营利部门滥用职权的案例。截至目前，这场估计损失2500万美元的骗局已导致68人被定罪或认罪。
已有一些州要求免税组织回答国税局正在考虑的类似问题。加州要求在该州募捐的慈善机构披露其官员或董事是否曾因特定罪名被定罪，以此作为防范慈善欺诈的举措。根据州法律，检察长可提起诉讼，法院可因欺诈、不诚实行为或违反职责而罢免董事。
但加州大学洛杉矶分校法学院慈善与非营利组织中心高级驻校学者埃伦·阿普里尔表示，联邦法律没有类似的救济措施——这意味着国税局将收集其未明确授权可采取行动的信息。
“我认为这存在钓鱼执法的潜在风险，”阿普里尔说道。
专门从事免税组织业务的贝克·霍斯特特勒律师事务所合伙人亚历山大·里德表示，这项针对董事会成员的提案将与最高法院2021年“美国人争取繁荣基金会诉邦塔”案的判决相冲突。该裁决否决了加州要求慈善机构披露主要捐赠者名单的规定。
“从数万个慈善机构批量收集并披露敏感信息，其中大部分信息与税收管理或慈善法执法毫无关联，这种做法将无法通过严格审查，因为它在未进一步界定狭隘政府利益的情况下抑制了结社自由，”里德说道。
国税局近期因政治干预问题受到更多关注。据《华尔街日报》报道，财政部前最高税务官员肯·基斯于7月被解职，原因是他警告称白宫可能非法介入国税局审计工作。
加州税务律师史蒂文·托舍尔表示，从善治角度来看，他认为要求非营利组织披露董事会成员与恐怖主义相关的定罪记录并无不妥。但他同时表示，人们完全有理由质疑特朗普政府为何想要获取这些信息、可能将其用于何种用途，以及如何定义恐怖主义。
“很难脱离提出这项提案的行政当局单独看待此事，”他说道。“他们有自己的议程，因此很难客观过滤这项提案。”
代表约3.7万家组织的“全国非营利组织委员会”主席兼首席执行官黛安·扬特尔认为，政府针对高管的这项提案是共和党人试图打击与特朗普政见不合的非营利部门组织的一贯做法的一部分。
“非营利组织欢迎合理监管，以此维护公众信任，”扬特尔说道，但该提案“结合政府过去18个月的所有行动和言论来看，显然走得太远，其中包括将部分非营利组织等同于‘国内恐怖分子’或美国人民的‘敌人’”。
她表示，遵守披露要求“将占用非营利组织服务社区核心工作的宝贵时间和资源”。
IRS proposal would force nonprofits to disclose fraud or terrorism convictions of leaders
2026-08-18T10:36:00-0400 / CBS News
Washington— The Trump administration is weighing a proposal to require nonprofits to disclose in their annual tax filings whether their top officials have been convicted of certain financial or terrorism-related crimes, sources with direct knowledge of the matter told CBS News.
The IRS disclosure requirement would be added to the Form 990, the annual return that nonprofit groups file with the agency, said the sources, who spoke on the condition of anonymity because they were not authorized to talk publicly. Federal officials have viewed it as an effort to pressure tax-exempt groups to cut ties with people who have such criminal records and ensure that donors can make informed decisions about how to best direct their money, the sources said.
Convictions that would have to be reported include providing material support to terrorists, fraud, money laundering, securities fraud, tax evasion, theft and civil judgments from Securities and Exchange Commission or state securities regulators’ enforcement actions.
The IRS proposal would not force groups to identify which officer, director or trustee was convicted, according to the sources. It is not a violation of federal law for people with felony convictions to serve on a nonprofit board.
The proposal is expected to relate to convictions that occurred within the last 10 years. Nothing has been finalized, and it is one of at least two proposed revisions to the Form 990 moving through the Treasury Department and the IRS. Another proposal announced in April would impose new disclosure requirements for nonprofits that receive government funding.
“No one has a right to privacy of their criminal record,” said Tom Jones, an ally of President Trump who leads the conservative American Accountability Foundation nonprofit. “If your board members are convicted criminals, I am hard pressed to understand why you have a problem with that being publicized. You should have to explain why those people are on your board.”
A spokesperson for the Treasury Department said that it is considering “a range of measures to strengthen accountability for nonprofit organizations” and that the agency “will continue to follow the money to ensure tax-exempt status is not exploited to facilitate illicit activity.”
Inside the IRS, some officials have privately raised concerns about the conviction-related proposal and what the agency could lawfully do with the information — as well as questioned how it relates to enforcement of tax laws, multiple sources familiar with the conversations told CBS News.
These IRS officials have said they view the effort as a form of potential political targeting that could draw legal challenges, including on free speech grounds, sources said.
“This disclosure rule goes directly to guilt by association,” said Roger Colinvaux, a law professor at the Catholic University of America and former counsel to the nonpartisan Joint Committee on Taxation in Congress. “There’s no federal law that says a nonprofit cannot have a convicted felon on their board. It could just create a stigma and chill association. This would reach deeply into American civil society.”
One of the sources with direct knowledge of the proposal, who spoke on the condition of anonymity because they were not authorized to talk publicly, suggested that such a move is not much different from material disclosures that publicly traded companies are required to make to help the investing public make informed decisions.
The source also suggested that the proposal could help the IRS move faster to suspend or revoke the tax-exempt status of nonprofits if they fail to disclose convictions of any of their leaders.
That’s because the nonprofit officials who submit the Form 990 must attest to its accuracy under the penalty of perjury, and fact-checking whether board members have undisclosed criminal convictions would be a relatively simple task for the IRS to do, the source added.
The disclosure efforts come amid a broader effort by the Trump administration to target left-leaning nonprofits. Mr. Trump signed a national security memorandum last year that directed the IRS to refer groups believed to be financing “domestic terrorism” to the Justice Department. In March, CBS News was first to report that the FBI and IRS Criminal Investigation teamed up to launch a “command post” tasked with investigating possible links between nonprofits and terrorism.
That followed a directive from then-Attorney General Pam Bondi late last year for law enforcement agencies and federal prosecutors to probe the anti-fascist antifa movement and other “extremist groups.” The memo asked law enforcement agents to consider investigating extremist groups for potential fraud and tax crimes. Antifa, a decentralized coalition of far-left activists, is not a formal organization and has no board members or officers.
A number of federal criminal investigations and prosecutions targeting nonprofits are now underway. The highest-profile prosecution focuses on the Southern Poverty Law Center, which is accused of misleading donors and banks by funneling money to informants for white supremacist groups. The SPLC has pleaded not guilty.
In another matter, Neville Roy Singham, the wealthy husband of the founder of the progressive nonprofit Code Pink and benefactor of far-left political causes, is under criminal investigation in Manhattan, CBS News previously reported. That investigation began by looking into possible violations of the Foreign Agents Registration Act and has since expanded into a criminal tax probe over whether money was unlawfully funneled through nonprofits he controls and whether he lied on tax forms for those nonprofits.
Earlier this year, eight people affiliated with a North Texas antifa group were sent to prison for sentences ranging from 30 to 100 years, after they were convicted for providing material support to terrorists and other offenses, including the attempted murder of an Alvarado police officer at the Prairieland Detention Center.
The proposal comes as the Trump administration has also focused its attention on fraud in recent months and spotlighted the pandemic-era Feeding Our Future scandal in Minnesota as an example of abuses in the nonprofit sector. So far, the estimated $250 million scheme has resulted in 68 convictions or guilty pleas.
Some states already ask tax-exempt groups a version of the question the IRS is now weighing. California requires charities soliciting donations in the state to disclose whether their officers or directors have been convicted of certain offenses, as part of an effort to prevent charitable fraud. Under state law, a court can remove a director for fraud, dishonest acts or breach of duty in a case the attorney general can bring.
But federal law has no equivalent remedy, said Ellen Aprill, a senior scholar in residence at UCLA Law School’s center for philanthropy and nonprofits — meaning the IRS would be collecting information it has no stated authority to act on.
“I think there is the potential for a fishing expedition,” Aprill said.
Alexander Reid, a partner at the law firm BakerHostetler who specializes in tax-exempt organizations, said the proposal about board members would collide with the Supreme Court’s 2021 decision in the case Americans for Prosperity Foundation v. Bonta. The ruling struck down a California requirement that charities turn over lists of their major donors.
“The bulk collection and disclosure of sensitive information from tens of thousands of charities, much of which would never be relevant to tax administration or charitable-law enforcement, would fail exacting scrutiny by chilling freedom of association without furthering a narrowly defined governmental interest,” Reid said.
The IRS has come under the spotlight more recently over questions about political interference. Ken Kies, who was the top tax official at the Treasury Department, was ousted in July after warning that the White House was at risk of illegally involving itself in IRS audits, The Wall Street Journal reported.
Steven Toscher, a tax attorney in California, said that from a good governance perspective, he does not see a problem with requiring nonprofits to disclose terrorism-related convictions of their board members. At the same time, he said, it’s fair to raise questions about why the Trump administration wants this information, what it might use it for and how it defines terrorism.
“It’s hard to view this in isolation of just good corporate nonprofit governance because of the executive who is proposing it,” he said. “They have an agenda, so it’s hard to filter this.”
Diane Yentel, president and CEO of the National Council of Nonprofits, which represents roughly 37,000 organizations, sees the administration’s proposal for officers as part of a pattern of Republicans seeking to target groups in the sector that are not aligned with Mr. Trump.
“Nonprofits welcome reasonable regulation as a way to maintain public trust,” said Yentel, but the proposal is “a step too far when viewed in the context of all of the administration’s actions and rhetoric of the last 18 months, including equating some nonprofits to ‘domestic terrorists’ or ‘enemies’ of the American people.”
She said complying with the disclosure “would take precious time and resources away from nonprofits’ core work of serving communities.”
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