The Protecting Charitable Giving Act would increase criminal penalties for unauthorized disclosure of donor information from charitable organizations. Currently, IRS employees or other individuals who illegally reveal the names and addresses of donors to tax-exempt charitable organizations and social welfare groups face penalties of up to $5,000, but this bill would raise that to between $10,000 and $250,000 per violation. The legislation also expands where such cases can be prosecuted by allowing lawsuits in any federal court district where an affected donor or the charity itself is located, not just where the violation occurred. Additionally, the bill requires the Treasury Inspector General to audit any unauthorized disclosures of donor information and issue public reports with recommendations to prevent future leaks. The changes take effect immediately upon enactment with no specific funding allocated.