Original Information refers to knowledge or analysis independently derived by a whistleblower. Under multiple U.S. whistleblower laws, a U.S. citizen or foreign national who discloses original information on waste, fraud, or abuse may be entitled to receive part of the government’s financial recoveries as a whistleblower reward. Unless the whistleblower is the original source, this information must not be exclusively based on allegations made during judicial or administrative hearings, governmental reports, hearings, audits, investigations, or news media.

The SEC

The Securities and Exchange Commission (SEC) defines original information as non-public information derived from independent knowledge or analysis. That means the information must not already be known to the Commission (unless you were indirectly the source) and not made known in the media, before Congress or other public venues like a court. Independent knowledge is the knowledge you acquire from private sources, like your employer’s internal communications.

The SEC adopted interpretive guidance on the meaning of “independent analysis.” Information does not constitute independent analysis if the whistleblower merely directs the staff to publicly available information and states that the information itself suggests fraud or other violations. Some information is excluded from the definition of “original information”, such as information subject to the attorney-client privilege or information learned because you held certain titles at a company (such as an officer or director) and you learned the information from another person or through the entity’s internal reporting systems.

The CFTC

The Commodity Futures Trading Commission (CFTC) similarly defines original information with the distinction that if the Commission received the same information previously from someone else, your information would not be considered original information unless you can show that you were the “original source” of the information. The CTFC also makes note that “independent knowledge” does not include communications that are subject to the attorney-client privilege and information obtained in connection with the legal representation of a client.

The IRS

The Internal Revenue Act also allows individuals who provide original information to the Internal Revenue Service (IRS) about a violation of tax laws or underpayment of taxes to obtain monetary compensation if their information results in a sanction against the tax law violator.