It shall be unlawful for any officer or employee of the United States, or any former officer or employee, willfully to disclose to any person, except as authorized in this section, any information revealing the identification of any donor to a tax-exempt organization. Any violation of this section shall be a felony punishable upon conviction by a fine in any amount not exceeding $250,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. 309. Reporting requirements for tax-exempt organizations (a) Short title This section may be cited as the Don't Weaponize the IRS Act . (b) Organizations exempt from reporting (1) Gross receipts threshold Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000 . (2) Organizations described Subparagraph (C) of section 6033(a)(3) of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of clause (v), (B) by striking the period at the end of clause (vi) and inserting a semicolon, and (C) by adding at the end the following new clauses: (vii) any other organization described in section 501(c) (other than a private foundation or a supporting organization described in section 509(a)(3))