IB 

Union Calendar No. 731 

118TH CONGRESS 

2D SESSION H. R. 8293 

[Report No. 118–896, Part I] 

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 

DECEMBER 17, 2024 

Reported from the Committee on Ways and Means with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

DECEMBER 17, 2024 

Committee on Oversight and Accountability discharged; committed to the 

Committee of the Whole House on the State of the Union and ordered 

to be printed 

[For text of introduced bill, see copy of bill as introduced on May 8, 2024] 


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•HR 8293 RH

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. 


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•HR 8293 RH

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’’. 

6 SEC. 2. ANNUAL DISCLOSURE OF DATA ON CONTRIBUTIONS 

7 RECEIVED BY TAX-EXEMPT ORGANIZATIONS 

8 FROM FOREIGN SOURCES. 

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

10 Internal Revenue Code of 1986 is amended by redesignating 

11 subsection (o) as subsection (p) and by inserting after sub12 section (n) the following new subsection: 

13 ‘‘(o) CONTRIBUTIONS RECEIVED FROM FOREIGN

14 SOURCES.— 

15 ‘‘(1) IN GENERAL.—Every specified tax exempt 

16 organization shall include in the return required to be 

17 filed under subsection (a)(1) the following informa18 tion: 

19 ‘‘(A) The aggregate amount of contributions 

20 received from foreign nationals (as defined in 

21 section 319(b) of the Federal Election Campaign 

22 Act of 1971 (52 U.S.C. 30121(b))) during the 

23 taxable year. 

24 ‘‘(B) The aggregate amount described in 

25 subparagraph (A) stated separately with respect 


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1 to each foreign country with respect to which 

2 any such contribution was received. 

3 ‘‘(2) IDENTIFICATION OF FOREIGN COUNTRY OF

4 CONTRIBUTION.—For purposes of this subsection, the 

5 foreign country with respect to which a contribution 

6 is received is— 

7 ‘‘(A) in the case of a contribution made by 

8 an individual, each foreign country of which 

9 such individual is a citizen, and 

10 ‘‘(B) in the case of any other contribution, 

11 the foreign country under the laws of which the 

12 person making such contribution was created or 

13 organized. 

14 ‘‘(3) SPECIFIED TAX EXEMPT ORGANIZATION.— 

15 For purposes of this subsection, the term ‘specified tax 

16 exempt organization’ means, with respect to any tax17 able year, any organization described in section 

18 501(c) which is required to file an annual return 

19 under subsection (a)(1) for such taxable year if— 

20 ‘‘(A) the gross receipts of such organization 

21 for such taxable year equal or exceed $200,000, 

22 or 

23 ‘‘(B) the assets of such organization (deter24 mined as of the close of such taxable year) equal 

25 or exceed $500,000.’’. 


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•HR 8293 RH

1 (b) PUBLIC DISCLOSURE.—Section 6104 of such Code 

2 is amended by adding at the end the following new sub3 section: 

4 ‘‘(e) PUBLIC DISCLOSURE OF CERTAIN INFORMA5 TION.—The Secretary shall make publicly available in a 

6 searchable database the following information: 

7 ‘‘(1) The information furnished under section 

8 6033(o) of the Internal Revenue Code of 1986. 

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

10 information described in paragraph (1).’’. 

11 (c) EFFECTIVE DATE.—The amendments made by this 

12 section shall apply to returns filed for taxable years begin13 ning after the date of the enactment of this Act. 

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

15 ORGANIZATIONS. 

16 (a) RESTRICTIONS ON COLLECTION OF DONOR INFOR17 MATION.— 

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

19 Government may not collect or require the submission 

20 of information on the identification of any donor to 

21 a tax-exempt organization. 

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

23 apply to the following: 


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1 (A) The Internal Revenue Service, acting 

2 lawfully pursuant to section 6033 of the Internal 

3 Revenue Code of 1986 or any successor provision. 

4 (B) The Secretary of the Senate and the 

5 Clerk of the House of Representatives, acting 

6 lawfully pursuant to section 3 of the Lobbying 

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

8 (C) The Federal Election Commission, act9 ing lawfully pursuant to section 510 of title 36, 

10 United States Code. 

11 (D) An entity acting pursuant to a lawful 

12 order of a court or administrative body which 

13 has the authority under law to direct the entity 

14 to collect or require the submission of the infor15 mation, but only to the extent permitted by the 

16 lawful order of such court or administrative 

17 body. 

18 (b) RESTRICTIONS ON RELEASE OF DONOR INFORMA19 TION.— 

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

21 Government may not disclose to the public informa22 tion revealing the identification of any donor to a 

23 tax-exempt organization. 

24 (2) EXCEPTIONS.—Paragraph (1) does not apply 

25 to the following: 


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•HR 8293 RH

1 (A) The Internal Revenue Service, acting 

2 lawfully pursuant to section 6104 of the Internal 

3 Revenue Code of 1986 or any successor provision. 

4 (B) The Secretary of the Senate and the 

5 Clerk of the House of Representatives, acting 

6 lawfully pursuant to section 3 of the Lobbying 

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

8 (C) The Federal Election Commission, act9 ing lawfully pursuant to section 510 of title 36, 

10 United States Code. 

11 (D) An entity acting pursuant to a lawful 

12 order of a court or administrative body which 

13 has the authority under law to direct the entity 

14 to disclose the information, but only to the extent 

15 permitted by the lawful order of such court or 

16 administrative body. 

17 (E) An entity which discloses the informa18 tion as authorized by the organization. 

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

20 section, a ‘‘tax-exempt organization’’ means an organiza21 tion which is described in section 501(c) of the Internal 

22 Revenue Code of 1986 and exempt from taxation under sec23 tion 501(a) of such Code. Nothing in this subsection may 

24 be construed to treat a political organization under section 


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1 527 of such Code as a tax-exempt organization for purposes 

2 of this section. 

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

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

5 employee, willfully to disclose to any person, except as au6 thorized in this section, any information revealing the iden7 tification of any donor to a tax-exempt organization. Any 

8 violation of this section shall be a felony punishable upon 

9 conviction by a fine in any amount not exceeding $250,000, 

10 or imprisonment of not more than 5 years, or both, together 

11 with the costs of prosecution, and if such offense is com12 mitted by any officer or employee of the United States, he 

13 shall, in addition to any other punishment, be dismissed 

14 from office or discharged from employment upon conviction 

15 for such offense. 


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Union Calendar No. 731 

118TH CONGRESS 

2D SESSION H. R. 8293 

[Report No. 118–896, Part I] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

poses. zations from foreign sources, and for other purtain contributions received by tax-exempt organiprovide for the public reporting of data on cerDECEMBER 17, 2024 

Reported from the Committee on Ways and Means with 

an amendment 

DECEMBER 17, 2024 

Committee on Oversight and Accountability discharged; 

the State of the Union and ordered to be printed committed to the Committee of the Whole House on 


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