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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8293 Reported in House (RH)]

<DOC>

                                                 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]

_______________________________________________________________________

                                 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.

 

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Donor Privacy and Foreign 
Funding Transparency Act''.

SEC. 2. ANNUAL DISCLOSURE OF DATA ON CONTRIBUTIONS RECEIVED BY TAX-
              EXEMPT ORGANIZATIONS FROM FOREIGN SOURCES.

    (a) Reporting Requirement.--Section 6033 of the Internal Revenue 
Code of 1986 is amended by redesignating subsection (o) as subsection 
(p) and by inserting after subsection (n) the following new subsection:
    ``(o) Contributions Received From Foreign Sources.--
            ``(1) In general.--Every specified tax exempt organization 
        shall include in the return required to be filed under 
        subsection (a)(1) the following information:
                    ``(A) The aggregate amount of contributions 
                received from foreign nationals (as defined in section 
                319(b) of the Federal Election Campaign Act of 1971 (52 
                U.S.C. 30121(b))) during the taxable year.
                    ``(B) The aggregate amount described in 
                subparagraph (A) stated separately with respect to each 
                foreign country with respect to which any such 
                contribution was received.
            ``(2) Identification of foreign country of contribution.--
        For purposes of this subsection, the foreign country with 
        respect to which a contribution is received is--
                    ``(A) in the case of a contribution made by an 
                individual, each foreign country of which such 
                individual is a citizen, and
                    ``(B) in the case of any other contribution, the 
                foreign country under the laws of which the person 
                making such contribution was created or organized.
            ``(3) Specified tax exempt organization.--For purposes of 
        this subsection, the term `specified tax exempt organization' 
        means, with respect to any taxable year, any organization 
        described in section 501(c) which is required to file an annual 
        return under subsection (a)(1) for such taxable year if--
                    ``(A) the gross receipts of such organization for 
                such taxable year equal or exceed $200,000, or
                    ``(B) the assets of such organization (determined 
                as of the close of such taxable year) equal or exceed 
                $500,000.''.
    (b) Public Disclosure.--Section 6104 of such Code is amended by 
adding at the end the following new subsection:
    ``(e) Public Disclosure of Certain Information.--The Secretary 
shall make publicly available in a searchable database the following 
information:
            ``(1) The information furnished under section 6033(o) of 
        the Internal Revenue Code of 1986.
            ``(2) The name of the organization furnishing the 
        information described in paragraph (1).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns filed for taxable years beginning after the date of 
the enactment of this Act.

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

    (a) Restrictions on Collection of Donor Information.--
            (1) Restrictions.--An entity of the Federal Government may 
        not collect or require the submission of information on the 
        identification of any donor to a tax-exempt organization.
            (2) Exceptions.--Paragraph (1) shall not apply to the 
        following:
                    (A) The Internal Revenue Service, acting lawfully 
                pursuant to section 6033 of the Internal Revenue Code 
                of 1986 or any successor provision.
                    (B) The Secretary of the Senate and the Clerk of 
                the House of Representatives, acting lawfully pursuant 
                to section 3 of the Lobbying Disclosure Act of 1995 (2 
                U.S.C. 1604).
                    (C) The Federal Election Commission, acting 
                lawfully pursuant to section 510 of title 36, United 
                States Code.
                    (D) An entity acting pursuant to a lawful order of 
                a court or administrative body which has the authority 
                under law to direct the entity to collect or require 
                the submission of the information, but only to the 
                extent permitted by the lawful order of such court or 
                administrative body.
    (b) Restrictions on Release of Donor Information.--
            (1) Restrictions.--An entity of the Federal Government may 
        not disclose to the public information revealing the 
        identification of any donor to a tax-exempt organization.
            (2) Exceptions.--Paragraph (1) does not apply to the 
        following:
                    (A) The Internal Revenue Service, acting lawfully 
                pursuant to section 6104 of the Internal Revenue Code 
                of 1986 or any successor provision.
                    (B) The Secretary of the Senate and the Clerk of 
                the House of Representatives, acting lawfully pursuant 
                to section 3 of the Lobbying Disclosure Act of 1995 (2 
                U.S.C. 1604).
                    (C) The Federal Election Commission, acting 
                lawfully pursuant to section 510 of title 36, United 
                States Code.
                    (D) An entity acting pursuant to a lawful order of 
                a court or administrative body which has the authority 
                under law to direct the entity to disclose the 
                information, but only to the extent permitted by the 
                lawful order of such court or administrative body.
                    (E) An entity which discloses the information as 
                authorized by the organization.
    (c) Tax-Exempt Organization Defined.--In this section, a ``tax-
exempt organization'' means an organization which is described in 
section 501(c) of the Internal Revenue Code of 1986 and exempt from 
taxation under section 501(a) of such Code. Nothing in this subsection 
may be construed to treat a political organization under section 527 of 
such Code as a tax-exempt organization for purposes of this section.
    (d) Penalties.--It shall be unlawful for any officer or employee of 
the United States, or any former officer or employee, willfully to 
disclose to any person, except as authorized in this section, any 
information revealing the identification of any donor to a tax-exempt 
organization. Any violation of this section shall be a felony 
punishable upon conviction by a fine in any amount not exceeding 
$250,000, or imprisonment of not more than 5 years, or both, together 
with the costs of prosecution, and if such offense is committed by any 
officer or employee of the United States, he shall, in addition to any 
other punishment, be dismissed from office or discharged from 
employment upon conviction for such offense.
                                                 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 provide for the public 
   reporting of data on certain contributions received by tax-exempt 
      organizations from foreign sources, and for other purposes.

_______________________________________________________________________

                           December 17, 2024

    Reported from the Committee on Ways and Means with an amendment

                           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
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