I 

118TH CONGRESS 

2D SESSION H. R. 8293 

To amend the Internal Revenue Code of 1986 to provide for the public 

reporting of data on certain contributions received by tax-exempt organizations from foreign sources, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 8, 2024 

Mr. SCHWEIKERT introduced the following bill; which was referred to the 

Committee on Ways and Means, and in addition to the Committee on 

Oversight and Accountability, for a period to be subsequently determined 

by the Speaker, in each case for consideration of such provisions as fall 

within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for the public reporting of data on certain contributions 

received by tax-exempt organizations from foreign 

sources, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘American Donor Pri5 vacy and Foreign Funding Transparency Act’’. 


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1 SEC. 2. ANNUAL DISCLOSURE OF DATA ON CONTRIBUTIONS 

2 RECEIVED BY TAX-EXEMPT ORGANIZATIONS 

3 FROM FOREIGN SOURCES. 

4 (a) REPORTING REQUIREMENT.—Section 6033 of the 

5 Internal Revenue Code of 1986 is amended by redesig6 nating subsection (o) as subsection (p) and by inserting 

7 after subsection (n) the following new subsection: 

8 ‘‘(o) CONTRIBUTIONS RECEIVED FROM FOREIGN

9 SOURCES.— 

10 ‘‘(1) IN GENERAL.—Every organization de11 scribed in section 501(c) which is required to file an 

12 annual return under subsection (a)(1) for any tax13 able year shall include in such return the following 

14 information with respect to contributions from a for15 eign source during such taxable year: 

16 ‘‘(A) Whether the organization accepted 

17 any such contributions. 

18 ‘‘(B) The aggregate amount of all such 

19 contributions received (if any). 

20 ‘‘(C) The country of citizenship or prin21 cipal place of business (as the case may be) of 

22 any foreign source making such a contribution 

23 to the organization. 

24 ‘‘(D) The aggregate amount of contribu25 tions received, grouped by source country. 


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1 ‘‘(2) DEFINITIONS.—For purposes of this sub2 section— 

3 ‘‘(A) FOREIGN SOURCE.—The term ‘for4 eign source’ means— 

5 ‘‘(i) any foreign principal (as defined 

6 in section 1 of the Foreign Agents Reg7 istration Act of 1938 (22 U.S.C. 611), ex8 cept that such term shall not include any 

9 individual if it is established that such in10 dividual is a citizen of the United States), 

11 and 

12 ‘‘(ii) any agent of a foreign principal 

13 (as defined in such section 1, determined 

14 by only treating foreign principals (within 

15 the meaning of clause (i) of this subpara16 graph) as foreign principals). 

17 ‘‘(B) SOURCE COUNTRY.—The term 

18 ‘source country’ means the country of citizen19 ship or principal place of business (as the case 

20 may be) of a foreign source.’’. 

21 (b) PUBLIC DISCLOSURE.—Section 6104 of such 

22 Code is amended by adding at the end the following new 

23 subsection: 


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1 ‘‘(e) PUBLIC DISCLOSURE OF CERTAIN INFORMA2 TION.—The Secretary shall make publicly available in a 

3 searchable database the following information: 

4 ‘‘(1) The information furnished under section 

5 6033(o) of the Internal Revenue Code of 1986. 

6 ‘‘(2) The name of the organization furnishing 

7 the information described in paragraph (1).’’. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this subsection shall apply to returns filed for taxable 

10 years beginning after the date of the enactment of this 

11 Act. 

12 SEC. 3. PROTECTING PRIVACY OF DONORS TO TAX-EXEMPT 

13 ORGANIZATIONS. 

14 (a) RESTRICTIONS ON COLLECTION OF DONOR IN15 FORMATION.— 

16 (1) RESTRICTIONS.—An entity of the Federal 

17 Government may not collect or require the submis18 sion of information on the identification of any 

19 donor to a tax-exempt organization. 

20 (2) EXCEPTIONS.—Paragraph (1) shall not 

21 apply to the following: 

22 (A) The Internal Revenue Service, acting 

23 lawfully pursuant to section 6033 of the Inter24 nal Revenue Code of 1986 or any successor pro25 vision. 


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1 (B) The Secretary of the Senate and the 

2 Clerk of the House of Representatives, acting 

3 lawfully pursuant to section 3 of the Lobbying 

4 Disclosure Act of 1995 (2 U.S.C. 1604). 

5 (C) The Federal Election Commission, act6 ing lawfully pursuant to section 510 of title 36, 

7 United States Code. 

8 (D) An entity acting pursuant to a lawful 

9 order of a court or administrative body which 

10 has the authority under law to direct the entity 

11 to collect or require the submission of the infor12 mation, but only to the extent permitted by the 

13 lawful order of such court or administrative 

14 body. 

15 (b) RESTRICTIONS ON RELEASE OF DONOR INFOR16 MATION.— 

17 (1) RESTRICTIONS.—An entity of the Federal 

18 government may not disclose to the public informa19 tion revealing the identification of any donor to a 

20 tax-exempt organization. 

21 (2) EXCEPTIONS.—Paragraph (1) does not 

22 apply to the following: 

23 (A) The Internal Revenue Service, acting 

24 lawfully pursuant to section 6104 of the InterVerDate Sep 11 2014 03:03 May 09, 2024 Jkt 049200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H8293.IH H8293

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1 nal Revenue Code of 1986 or any successor pro2 vision. 

3 (B) The Secretary of the Senate and the 

4 Clerk of the House of Representatives, acting 

5 lawfully pursuant to section 3 of the Lobbying 

6 Disclosure Act of 1995 (2 U.S.C. 1604). 

7 (C) The Federal Election Commission, act8 ing lawfully pursuant to section 510 of title 36, 

9 United States Code. 

10 (D) An entity acting pursuant to a lawful 

11 order of a court or administrative body which 

12 has the authority under law to direct the entity 

13 to disclose the information, but only to the ex14 tent permitted by the lawful order of such court 

15 or administrative body. 

16 (E) An entity which discloses the informa17 tion as authorized by the organization. 

18 (c) TAX-EXEMPT ORGANIZATION DEFINED.—In this 

19 section, a ‘‘tax-exempt organization’’ means an organiza20 tion which is described in section 501(c) of the Internal 

21 Revenue Code of 1986 and exempt from taxation under 

22 section 501(a) of such Code. Nothing in this subsection 

23 may be construed to treat a political organization under 

24 section 527 of such Code as a tax-exempt organization for 

25 purposes of this section. 


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1 (d) PENALTIES.—It shall be unlawful for any officer 

2 or employee of the United States, or any former officer 

3 or employee, willfully to disclose to any person, except as 

4 authorized in this section, any information revealing the 

5 identification of any donor to a tax-exempt organization. 

6 Any violation of this section shall be a felony punishable 

7 upon conviction by a fine in any amount not exceeding 

8 $250,000, or imprisonment of not more than 5 years, or 

9 both, together with the costs of prosecution, and if such 

10 offense is committed by any officer or employee of the 

11 United States, he shall, in addition to any other punish12 ment, be dismissed from office or discharged from employ13 ment upon conviction for such offense. 

Æ 


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