# kaal:claim:3981021-010

**Claim.** Information sharing remedies are self limiting: the Pension Protection Act of 2006 let the IRS share more charity tax record information with state officials so they could investigate possible violations of state law, but the same act established strict controls over how that information could be used.

**Type.** failure  **Support.** evidenced

**Holds when.**

- United States federal to state charity enforcement coordination

**Source quote.**

> Pension Protection Act of 2006 allowed the IRS to share more information from charity tax records with state officials so they could investigate possible violations of state law. However, the act also established strict controls over how such information could be used;

**From.** Wulf A. Kaal, *How Decentralized Autonomous Organizations Optimize Charitable Giving* (2021), Proposed Solutions, Increased Regulatory Oversight, page 16

**Cite as.** Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021

**Verify.** sha256 of source PDF `9d8bc78d119c780c96c89ce3e820f4ac8b037d39b3ade59feb4e40d46b048288` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20-%202021%20-%20How%20Decentralized%20Autonomous%20Organizations%20Optimize%20Charitable%20Giving.pdf

**Failure mode.** Constrained information sharing between regulators  (family: supervisory-capacity-gap)

**Topics.** compliance

**Keywords.** pension-protection-act, information-sharing, state-regulators, enforcement, regulatory-limits

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