IB 

Union Calendar No. 470 

118TH CONGRESS 

2D SESSION H. R. 8290 

[Report No. 118–569] 

To amend the Internal Revenue Code of 1986 to require the public disclosure 

of grants made by certain tax-exempt organizations to foreign entities. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 8, 2024 

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

Committee on Ways and Means 

JUNE 28, 2024 

Additional sponsors: Mr. CLINE and Mr. MORAN

JUNE 28, 2024 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

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

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


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•HR 8290 RH

A BILL 

To amend the Internal Revenue Code of 1986 to require 

the public disclosure of grants made by certain taxexempt organizations to foreign entities. 


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•HR 8290 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 ‘‘Foreign Grant Report5 ing Act’’. 

6 SEC. 2. DISCLOSURE OF GRANTS MADE BY CERTAIN TAX-EX7 EMPT ORGANIZATIONS TO FOREIGN ENTI8 TIES. 

9 (a) IN GENERAL.—Section 6033 of the Internal Rev10 enue Code of 1986 is amended by redesignating subsection 

11 (o) as subsection (p) and by inserting after subsection (n) 

12 the following new subsection: 

13 ‘‘(o) REQUIREMENT TO REPORT CERTAIN INFORMA14 TION WITH RESPECT TO GRANTS TO FOREIGN ENTITIES.— 

15 ‘‘(1) IN GENERAL.—If an organization described 

16 in section 501(c) which files an annual return under 

17 subsection (a) is required to include in such return 

18 information regarding any grant or other assistance 

19 provided by such organization to any foreign entity, 

20 such organization shall include in such return (in ad21 dition to the information so required to be included) 

22 the following information: 

23 ‘‘(A) The name and address of such foreign 

24 entity. 


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1 ‘‘(B) The aggregate amount of such grants 

2 or other assistance provided to such foreign enti3 ty during the year. 

4 ‘‘(C) Whether such foreign entity is de5 scribed in each of the following clauses: 

6 ‘‘(i) An entity recognized as a charity 

7 by the foreign country in which such entity 

8 is organized. 

9 ‘‘(ii) An organization described in sec10 tion 501(c)(3) and exempt from tax under 

11 section 501(a). 

12 ‘‘(iii) An organization with respect to 

13 which the organization making the return 

14 under subsection (a) has made a good faith 

15 determination that the foreign entity is an 

16 organization described in section 

17 4945(d)(4)(A). 

18 ‘‘(iv) An organization which is not de19 scribed in clause (i), (ii), or (iii). 

20 ‘‘(2) FOREIGN ENTITY.—For purposes of this 

21 subsection, the term ‘foreign entity’ means any orga22 nization or entity created or organized outside the 

23 United States. For purposes of the preceding sentence, 

24 the term ‘United States’ includes the possessions of the 

25 United States. 


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1 ‘‘(3) INDIRECT CONTRIBUTIONS.—In the case of 

2 any grant or other contribution made indirectly to 

3 any foreign entity, the information required to be re4 ported under paragraph (1) shall be reported with re5 spect to each person to which such grant or other con6 tribution is made directly or indirectly.’’. 

7 (b) EFFECTIVE DATE.—The amendments made by this 

8 section shall apply to returns filed for taxable years begin9 ning after the date of the enactment of this Act. 


ssavage on LAPJG3WLY3PROD with BILLS
Union Calendar No. 470 

118TH CONGRESS 

2D SESSION H. R. 8290 

[Report No. 118–569] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

ties. certain tax-exempt organizations to foreign entirequire the public disclosure of grants made by 

JUNE 28, 2024 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


ssavage on LAPJG3WLY3PROD with BILLS