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 tax- 
exempt organizations to foreign entities. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Foreign Grant Report-
ing Act’’. 
SEC. 2. DISCLOSURE OF GRANTS MADE BY CERTAIN TAX- 
EXEMPT ORGANIZATIONS TO FOREIGN ENTI-
TIES. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
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(o) as subsection (p) and by inserting after subsection (n) 
the following new subsection: 
‘‘(o) REQUIREMENT TO REPORT CERTAIN INFORMA-
TION WITH RESPECT TO GRANTS TO FOREIGN ENTI-
TIES.— 
‘‘(1) IN
GENERAL.—If an organization de-
scribed in section 501(c) which files an annual re-
turn under subsection (a) is required to include in 
such return information regarding any grant or 
other assistance provided by such organization to 
any foreign entity, such organization shall include in 
such return (in addition to the information so re-
quired to be included) the following information: 
‘‘(A) The name and address of such for-
eign entity. 
‘‘(B) The aggregate amount of such grants 
or other assistance provided to such foreign en-
tity during the year. 
‘‘(C) Whether such foreign entity is de-
scribed in each of the following clauses: 
‘‘(i) An entity recognized as a charity 
by the foreign country in which such entity 
is organized. 
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‘‘(ii) An organization described in sec-
tion 501(c)(3) and exempt from tax under 
section 501(a). 
‘‘(iii) An organization with respect to 
which the organization making the return 
under subsection (a) has made a good faith 
determination that the foreign entity is an 
organization 
described 
in 
section 
4945(d)(4)(A). 
‘‘(iv) An organization which is not de-
scribed in clause (i), (ii), or (iii). 
‘‘(2) FOREIGN ENTITY.—For purposes of this 
subsection, the term ‘foreign entity’ means any orga-
nization or entity created or organized outside the 
United States. For purposes of the preceding sen-
tence, the term ‘United States’ includes the posses-
sions of the United States. 
‘‘(3) INDIRECT CONTRIBUTIONS.—In the case 
of any grant or other contribution made indirectly to 
any foreign entity, the information required to be re-
ported under paragraph (1) shall be reported with 
respect to each person to which such grant or other 
contribution is made directly or indirectly.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to returns filed for taxable 
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years beginning after the date of the enactment of this 
Act. 
Æ 
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