I 

116TH CONGRESS 

1ST SESSION H. R. 703 

To amend the Internal Revenue Code of 1986 to make public the names 

and addresses of foreign persons contributing $50,000 or more to certain 

tax-exempt organizations and to require disclosure of foreign campaign 

contributions. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 22, 2019 

Mr. CONAWAY 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 make 

public the names and addresses of foreign persons contributing $50,000 or more to certain tax-exempt organizations and to require disclosure of foreign campaign 

contributions. 

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 ‘‘Uncovering Foreign 

5 Influence in the United States Act of 2019’’. 


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1 SEC. 2. PUBLIC AVAILABILITY OF 501(c)(3) ANNUAL RETURN 

2 INFORMATION RELATING TO FOREIGN PER3 SON CONTRIBUTIONS. 

4 (a) SECRETARY.—Section 6104(b) of the Internal 

5 Revenue Code of 1986 is amended— 

6 (1) by striking ‘‘509(a) or’’ and inserting 

7 ‘‘509(a),’’; 

8 (2) by inserting ‘‘, or as provided in the last 

9 sentence of this subsection’’ after ‘‘under section 

10 527’’; and 

11 (3) by adding at the end the following: ‘‘Orga12 nizations described in section 501(c)(3) shall make 

13 available to the public in the same manner as infor14 mation under the first sentence of this subsection 

15 the name and address of each foreign person (as de16 fined in subsection (d)(3)(C)) who contributed 

17 $50,000 or more to the organization for the taxable 

18 year.’’. 

19 (b) ORGANIZATION.—Section 6104(d)(3) of such 

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

21 subparagraph: 

22 ‘‘(C) DISCLOSURE OF CERTAIN CONTRIBU23 TIONS FROM FOREIGN PERSONS.— 

24 ‘‘(i) IN GENERAL.—Subparagraph (A) 

25 shall not apply in the case of the name and 

26 address of a foreign person required under 


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1 the last sentence of subsection (b) to be 

2 made available to the public. 

3 ‘‘(ii) FOREIGN PERSON.—For pur4 poses of this subsection, the term ‘foreign 

5 person’ means— 

6 ‘‘(I) any person who is not a 

7 United States person (as defined in 

8 section 7701(a)(30), 

9 ‘‘(II) any foreign government or 

10 foreign governmental entity (or any 

11 entity owned by, controlled by, or con12 sisting of one or more thereof), or 

13 ‘‘(III) any corporation which is 

14 foreign owned (within the meaning of 

15 section 269B(e)(2)). 

16 Such term shall include such partnerships, 

17 trusts, associations, estates, or other forms 

18 of carrying on a business or activity as the 

19 Secretary shall by regulation prescribe 

20 based on rules similar to the rules of sub21 paragraph (A)(iii). 

22 ‘‘(iii) COORDINATION WITH REPORT23 ING RELATING TO CONTRIBUTIONS MADE

24 THROUGH INTERMEDIARIES.—For pur25 poses of this subparagraph and the last 


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1 sentence of subsection (b), any foreign per2 son with respect to whom a written state3 ment is furnished to the organization 

4 under section 6050X(c) shall be treated as 

5 having made to the organization the con6 tribution to which such statement re7 lates.’’. 

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

9 this section shall apply to returns for taxable years begin10 ning after December 31, 2018. 

11 SEC. 3. REPORTING REQUIREMENTS FOR FOREIGN CON12 TRIBUTIONS TO 501(c)(3) ORGANIZATIONS 

13 THROUGH INTERMEDIARIES. 

14 (a) IN GENERAL.—Subpart B of part III of sub15 chapter A of chapter 61 of the Internal Revenue Code of 

16 1986 is amended by adding at the end the following new 

17 section: 

18 ‘‘SEC. 6050X. RETURNS RELATING TO FOREIGN CONTRIBU19 TIONS TO 501(c)(3) ORGANIZATIONS THROUGH 

20 INTERMEDIARIES. 

21 ‘‘(a) IN GENERAL.—A return shall be made by any 

22 person who as an intermediary makes a contribution on 

23 behalf of a foreign person to an applicable exempt organi24 zation with the reasonable expectation that in connection 


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1 with such contribution such organization will perform pol2 icy analysis for the benefit of such foreign person. 

3 ‘‘(b) FORM AND MANNER OF RETURN.—Such return 

4 shall— 

5 ‘‘(1) be made at such time and in such form 

6 and manner as the Secretary shall prescribe, and 

7 ‘‘(2) contain the name and address of the for8 eign person and the amount of the contribution to 

9 which such return relates. 

10 ‘‘(c) STATEMENT SHALL BE FURNISHED TO ORGA11 NIZATION.—Every person required to make a return 

12 under subsection (a) with respect to a contribution shall 

13 furnish to the organization to which such contribution was 

14 made a written statement showing— 

15 ‘‘(1) the information required to be shown on 

16 the return under subsection (a), and 

17 ‘‘(2) the name and address of the person re18 quired to make such return. 

19 ‘‘(d) DEFINITIONS.—For purposes of this section— 

20 ‘‘(1) FOREIGN PERSON.—The term ‘foreign per21 son’ has the meaning given such term by section 

22 6104(d)(3)(C)(ii). 

23 ‘‘(2) APPLICABLE EXEMPT ORGANIZATION.— 

24 The term ‘applicable exempt organization’ means an 


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1 organization described in section 501(c)(3) and ex2 empt from tax under section 501(a).’’. 

3 (b) CLERICAL AMENDMENT.—The table of sections 

4 for subpart B of part III of subchapter A of chapter 61 

5 of such Code is amended by adding at the end the fol6 lowing new item: 

‘‘Sec. 6050X. Returns relating to foreign contributions to 501(c)(3) organizations through intermediaries.’’. 

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

8 this section shall apply to contributions made after De9 cember 31, 2018. 

10 SEC. 4. IMPOSITION OF TAX ON UNDISCLOSED FOREIGN 

11 CONTRIBUTIONS. 

12 (a) IN GENERAL.—Subtitle D of the Internal Rev13 enue Code of 1986 is amended by adding at the end the 

14 following new chapter: 

15 ‘‘CHAPTER 50A—FOREIGN 

16 CONTRIBUTIONS 

‘‘Sec. 5000D. Imposition of tax on undisclosed foreign contributions. 

17 ‘‘SEC. 5000D. IMPOSITION OF TAX ON UNDISCLOSED FOR18 EIGN CONTRIBUTIONS. 

19 ‘‘(a) IMPOSITION OF TAX.—In the case of a United 

20 States person who makes an applicable foreign-source po21 litical contribution and fails to disclose such contribution 

22 during the 30-day period beginning on the date such con23 tribution was made, there is hereby imposed on any such 


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1 failure a tax equal to the applicable percentage of the 

2 amount of such contribution. 

3 ‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 

4 this section, the applicable percentage shall be 10 percent, 

5 increased by 10 percentage points (but not to more than 

6 100 percent) for each subsequent 30-day period (or frac7 tion thereof) thereafter during which such failure con8 tinues. 

9 ‘‘(c) APPLICABLE FOREIGN-SOURCE POLITICAL CON10 TRIBUTION.—For purposes of this section, the term ‘appli11 cable foreign-source political contribution’ means any con12 tribution directly or indirectly for the benefit of a can13 didate for Federal, State, or local elected office in the 

14 United States which is made on behalf of, or is funded 

15 by, a person other than a United States person or bona 

16 fide resident (as defined in section 937(a)) of a possession 

17 of the United States. 

18 ‘‘(d) FORM AND MANNER OF DISCLOSURE.—The dis19 closure required under subsection (a) shall be made to the 

20 Secretary, and shall be made publicly available, in such 

21 form and manner as the Secretary shall prescribe. Such 

22 disclosure shall include the amount of the contribution and 

23 shall identify on whose behalf such contribution was 

24 made.’’. 


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1 (b) CLERICAL AMENDMENT.—The table of chapters 

2 for subtitle D of such Code is amended by adding at the 

3 end the following new item: 

‘‘CHAPTER 50A. FOREIGN CONTRIBUTIONS’’. 

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

5 this section shall apply to contributions made after De6 cember 31, 2018. 

Æ 


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