This bill, known as the "Protecting Charitable Giving Act," aims to enhance the protection of donor privacy for specific tax-exempt organizations. It significantly modifies the penalties associated with the unauthorized disclosure of Form 990 Schedule B return information , which includes the names and addresses of contributors. Under the proposed changes, the penalty for such disclosures is substantially increased from a maximum of $5,000 to a range of not less than $10,000 and not exceeding $250,000 . These enhanced penalties apply to disclosures involving 501(c)(3) organizations (excluding private foundations) and 501(c)(4) organizations. The legislation also establishes new provisions for the venue of prosecution , allowing cases to be brought in the judicial district where a victim resides. Victims are defined to include both the organization whose information was disclosed and any affected contributor. Furthermore, the bill mandates that the Treasury Inspector General for Tax Administration (TIGTA) conduct audits and issue reports on any unauthorized disclosures of Form 990 Schedule B information. These reports must detail the audit results, recommend preventative measures, and be appropriately redacted to protect sensitive return information.