Update documentation for Sponsors taxes (github#21206)

Author: bdresser

content/sponsors/sponsoring-open-source-contributors/sponsoring-an-open-source-contributor.md

@@ -35,6 +35,8 @@ You can use a credit card to sponsor an account on {% data variables.product.pro
 
 When you sponsor an account using a credit card, the change will become effective immediately. {% data reusables.sponsors.prorated-sponsorship %}
 
+We may share certain limited tax information with sponsored accounts. For more information, see "[Tax information](#tax-information)."
+
 {% data reusables.sponsors.manage-updates-for-orgs %}
 
 You can choose whether to display your sponsorship publicly. One-time sponsorships remain visible for one month. 
@@ -51,6 +53,17 @@ If the account you want to sponsor does not have a profile on {% data variables.
 
 {% endnote %}
 
+## Tax information
+
+As a sponsor, you acknowledge that we may disclose to the owner of each account you sponsor the following limited information about your sponsorship payments to the account, since the inception of the Sponsors Program:
+
+- Transaction date
+- Amount paid
+- The country, state, and province from where payment was made
+- Whether payment was made by a business or individual
+
+This information is necessary to enable payment and reporting of any taxes arising from such sponsorship payments.
+
 ## Sponsoring an account
 
 Before you can sponsor an account, you must have a verified email address. For more information, see "[Verifying your email address](/github/getting-started-with-github/verifying-your-email-address)."

data/reusables/sponsors/sponsorship-details.md

@@ -1 +1 @@
-You can sponsor anyone with a sponsored developer profile or sponsored organization profile on behalf of your personal account or an organization. You can choose from multiple sponsorship tiers, with one-time or monthly payment amounts and benefits that are set by the sponsored account. Your sponsorship will share your account's existing billing date, payment method, and receipt.
+You can sponsor anyone with a sponsored developer profile or sponsored organization profile on behalf of your personal account or an organization. You can choose from multiple sponsorship tiers, with one-time or monthly payment amounts and benefits that are set by the sponsored account. Your sponsorship will share your account’s existing billing date, payment method, and receipt.