CASE Submits Comments on Proposed Foreign Gift Reporting Changes
CASE has submitted formal comments to the U.S. Department of Education on proposed revisions to Section 117 foreign gift and contract disclosure requirements. While supporting transparency and continued improvements to the reporting system, CASE raises significant concerns about a key proposal: requiring institutions to disclose foreign donor names and addresses.
CASE urges the Department to limit reporting requirements to those explicitly required by statute. Section 117 of the Higher Education Act mandates disclosure of the existence, value, and foreign source of qualifying gifts—but not personally identifying donor information. As CASE President and CEO Sue Cunningham states in the submission, the Department should “only report information that is required by statute” and eliminate the requirement to disclose donor names and addresses.
CASE warns that expanding the requirements could undermine donor trust and discourage international philanthropy that supports scholarships, research, and institutional missions. The comments emphasize that the proposal exceeds statutory authority and may conflict with privacy protections under federal, state, and international laws, as well as the Donor Bill of Rights.
The submission also highlights broader legal and policy concerns. CASE points to recent U.S. Supreme Court precedent indicating that compelled disclosure of donor identities can chill charitable giving and associational activity. In addition, the organization underscores real-world risks for donors, particularly those in sensitive political environments, who could face retaliation, harassment, or harm if their identities are made public.
CASE recommends the Department align reporting requirements strictly with the law and do not require disclosure of donor names and addresses. If the policy moves forward, CASE calls for strong confidentiality protections, safeguards for sensitive information, and prospective implementation so institutions can properly notify donors.
CASE will continue to advocate for policies that protect donor privacy, sustain global philanthropy, and ensure reporting requirements remain clear, lawful, and workable for institutions.
About the author(s)
Brian Flahaven is vice president for strategic partnerships at the Council for Advancement and Support of Education (CASE), the global association for advancement professionals at all levels who work in alumni relations, communications, and development at schools, colleges, and universities. In this role, Brian oversees CASE’s global advocacy, corporate relations, fundraising, CASE@Campus training, and the Latin America region. Brian also serves as Chair of the Charitable Giving Coalition, a national coalition of public charities and private and community foundations, faith communities and other faith-based charities, and nonprofit organizations committed to expanding and preserving the charitable tax deduction in the United States.
Prior to joining CASE, Brian was the manager of government relations and public policy at the Council on Foundations. He also served as the first Public Policy and Philanthropy Fellow at the Council of Michigan Foundations.
Brian received his bachelor’s degree in political science, economics and history at the University of Illinois at Urbana-Champaign and his Master of Public Policy from the Gerald R. Ford School of Public Policy at the University of Michigan.
In 2016, Brian earned the designation of Certified Association Executive from the American Society of Association Executives. Brian was named to the NonProfit Times Power & Influence Top 50 in 2023.