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Federal and state privacy laws require the protection of donor privacy and confidentiality. State laws that allow access to public records may apply to donor records of organizations that receive tax revenue. While the IRS 990 form is available to the public, donor names in Schedule B or elsewhere in the 990 are not public information and may be redacted before sharing with the public.

Some public university foundation records have been deemed accessible by the public pursuant to state law (see the website of the Council for Advancement and Support of Education). Other laws that may impact donor records include the Family Educational Rights and Privacy Act (FERPA) and the Health Insurance Portability and Accountability Act (HIPAA).