The provisions of §§ 47-24-21 to 47-24-23, inclusive, do not apply to:

1. (1) Any report or disclosure required by state law to be filed with the secretary of state;
2. (2) Any official record or minutes required by law to be maintained by a public agency if the personal affiliation information was voluntarily disclosed by the donor;
3. (3) Any lawful warrant for personal affiliation information issued by a court of competent jurisdiction;

4. (4) A lawful request for discovery of personal affiliation information in litigation if the following conditions are met:

   1. (a) The requestor demonstrates a compelling need for the personal affiliation information by clear and convincing evidence; and
   2. (b) The requestor obtains a protective order barring disclosure of personal affiliation information to any person not named in the litigation;
5. (5) Admission of personal affiliation information as relevant evidence before a court of competent jurisdiction. However, no court filing may publicly reveal personal affiliation information absent a specific finding of good cause;
6. (6) A review of personal affiliation information necessary for a sales or use tax audit of a nonprofit corporation by the Department of Revenue; or
7. (7) A review of personal affiliation information necessary for purposes of an audit, examination, or investigation of a nonprofit corporation pursuant to chapter 4-11.

Source: SL 2021, ch 197 , § 4.