I 

117TH CONGRESS 

2D SESSION H. R. 7124 

To amend the Internal Revenue Code of 1986 to provide for the public 

reporting of certain contributions received by charitable organizations 

from foreign governments and foreign political parties. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 17, 2022 

Mr. GOODEN of Texas 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 provide 

for the public reporting of certain contributions received 

by charitable organizations from foreign governments 

and foreign political parties. 

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 ‘‘Think Tank and Non5 profit Foreign Influence Disclosure Act’’. 


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1 SEC. 2. ANNUAL DISCLOSURE OF CONTRIBUTIONS FROM 

2 FOREIGN GOVERNMENTS AND POLITICAL 

3 PARTIES BY CERTAIN TAX-EXEMPT ORGANI4 ZATIONS. 

5 (a) REPORTING REQUIREMENT.—Section 6033(b) of 

6 the Internal Revenue Code of 1986 is amended by striking 

7 ‘‘and’’ at the end of paragraph (15), by redesignating 

8 paragraph (16) as paragraph (17) and by inserting after 

9 paragraph (15) the following new paragraph: 

10 ‘‘(16) with respect to each government of a for11 eign country (within the meaning of section 1(e) of 

12 the Foreign Agents Registration Act of 1938 (22 

13 U.S.C. 611(e))) and each foreign political party 

14 (within the meaning of section 1(f) of such Act (22 

15 U.S.C. 611(f)) which made aggregate contributions 

16 and gifts to the organization during the year in ex17 cess of $50,000, the name of such government or 

18 political party and such aggregate amount, and’’. 

19 (b) PUBLIC DISCLOSURE.—Section 6104 of such 

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

21 subsection: 

22 ‘‘(e) PUBLIC DISCLOSURE OF CERTAIN INFORMA23 TION.—The Secretary shall make publicly available in a 

24 searchable database the following information: 


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1 ‘‘(1) The information furnished under section 

2 6033(b)(16) of the Internal Revenue Code of 1986, 

3 as amended by this section. 

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

5 the information described in paragraph (1). 

6 ‘‘(3) The aggregate amount reported under 

7 such section as having been received as contributions 

8 or gifts in each year from foreign governments, po9 litical parties, and individuals. 

10 ‘‘(4) The aggregate amount reported under 

11 such section as having been received as contributions 

12 or gifts in each year from— 

13 ‘‘(A) China, the Chinese Communist Party, 

14 Chinese Communist Party officials, and State15 owned Chinese entities, 

16 ‘‘(B) Russia, Russian officials, and State17 owned Russian entities, and 

18 ‘‘(C) persons identified pursuant to the 

19 Specially Designated Nationals and Blocked 

20 Persons List (SDN) Human Readable Lists.’’. 

21 (c) REPORT.—Not later than 180 days after the date 

22 of the enactment of this Act, the Secretary of the Treas23 ury, after consultation with the Secretary of State, shall 

24 issue a report to Congress (including to the Committee 

25 on Financial Services, and the Committee on Foreign AfVerDate Sep 11 2014 03:26 Mar 19, 2022 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H7124.IH H7124

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1 fairs, of the House of Representatives) on the foreign in2 fluence of tax-exempt organizations. Such report shall in3 clude a focus on— 

4 (1) the role of foreign influence in— 

5 (A) funding of tax-exempt organizations to 

6 influence the United States energy sector, in7 cluding the funding of environmental groups in 

8 the United States with the aim of disrupting 

9 the United States energy industry and influ10 encing public opinion of the oil and gas indus11 try, 

12 (B) funding of tax-exempt organizations 

13 that directly or indirectly route to terrorist 

14 groups and where a charitable organization 

15 knowingly or intentionally provides logistical 

16 services, recruitment, or otherwise facilitated 

17 support to a terrorist group in a conflict zone, 

18 and 

19 (2) funding from— 

20 (A) China, the Chinese Communist Party, 

21 Chinese Communist Party officials, and State22 owned Chinese entities, 

23 (B) Russia, Russian officials, and State24 owned Russian entities, and 


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1 (C) persons identified pursuant to Spe2 cially Designated Nationals and Blocked Per3 sons List (SDN) Human Readable Lists. 

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

5 this section shall apply to returns filed for taxable years 

6 beginning after the date of the enactment of this Act. 

Æ 


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