If the U.S. Internal Revenue Service (IRS) wishes to no longer require tax-exempt organizations to report information about their substantial financial donors, it must follow a proper notice-and-comment process, a federal court in Montana held (Bullock, No. CV-18-103 (D. Mont. 7/30/19)). U.S. District Judge Brian Morris concluded that the IRS should have allowed greater public input before altering the long-standing filing requirement because the action represented a legislative rule rather than an interpretive one. Read more at The Tax Adviser.