Senate committee substitute to the 1st edition makes the following changes. 

Revises proposed GS 55A-16-05(b) to prohibit the disclosure of the identity of any person donating (rather than giving) monies or other tangible goods to a nonprofit corporation by the nonprofit corporation without the consent of the person (previously did not make the prohibition specific disclosure by nonprofit corporations; required the consent of the nonprofit's board of directors; applied to gifts made for furthering a charitable purpose of the nonprofit corporation). Adds that the provision excludes disclosures required by State or federal law, criminal investigations, or court orders. Adds a new subsection (c) to permit a court to award reasonable attorneys' fees to a prevailing party in an action brought under new subsection (b).

Makes similar changes to proposed GS 132-1.1(i) to deem the identity of any person donating (rather than giving) monies or other tangible goods to a nonprofit corporation confidential (no longer applicable to gifts made to further a charitable purpose). Adds authority for a court to award reasonable attorneys' fees to a prevailing party in an action brought under new subsection (i).