I 

118TH CONGRESS 

2D SESSION H. R. 8290 

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 

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. 

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 TAX7 EXEMPT ORGANIZATIONS TO FOREIGN ENTI8 TIES. 

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


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

2 the following new subsection: 

3 ‘‘(o) REQUIREMENT TO REPORT CERTAIN INFORMA4 TION WITH RESPECT TO GRANTS TO FOREIGN ENTI5 TIES.— 

6 ‘‘(1) IN GENERAL.—If an organization de7 scribed in section 501(c) which files an annual re8 turn under subsection (a) is required to include in 

9 such return information regarding any grant or 

10 other assistance provided by such organization to 

11 any foreign entity, such organization shall include in 

12 such return (in addition to the information so re13 quired to be included) the following information: 

14 ‘‘(A) The name and address of such for15 eign entity. 

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

17 or other assistance provided to such foreign en18 tity during the year. 

19 ‘‘(C) Whether such foreign entity is de20 scribed in each of the following clauses: 

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

22 by the foreign country in which such entity 

23 is organized. 


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1 ‘‘(ii) An organization described in sec2 tion 501(c)(3) and exempt from tax under 

3 section 501(a). 

4 ‘‘(iii) An organization with respect to 

5 which the organization making the return 

6 under subsection (a) has made a good faith 

7 determination that the foreign entity is an 

8 organization described in section 

9 4945(d)(4)(A). 

10 ‘‘(iv) An organization which is not de11 scribed in clause (i), (ii), or (iii). 

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

13 subsection, the term ‘foreign entity’ means any orga14 nization or entity created or organized outside the 

15 United States. For purposes of the preceding sen16 tence, the term ‘United States’ includes the posses17 sions of the United States. 

18 ‘‘(3) INDIRECT CONTRIBUTIONS.—In the case 

19 of any grant or other contribution made indirectly to 

20 any foreign entity, the information required to be re21 ported under paragraph (1) shall be reported with 

22 respect to each person to which such grant or other 

23 contribution is made directly or indirectly.’’. 

24 (b) EFFECTIVE DATE.—The amendments made by 

25 this subsection shall apply to returns filed for taxable 


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1 years beginning after the date of the enactment of this 

2 Act. 

Æ 


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