I 
118TH CONGRESS 
2D SESSION 
H. R. 8293 
To amend the Internal Revenue Code of 1986 to provide for the public 
reporting of data on certain contributions received by tax-exempt organi-
zations from foreign sources, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2024 
Mr. SCHWEIKERT introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Oversight and Accountability, for a period to be subsequently determined 
by the Speaker, in each case for consideration of such provisions as fall 
within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the public reporting of data on certain contributions 
received by tax-exempt organizations from foreign 
sources, and for other purposes. 
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 ‘‘American Donor Pri-
vacy and Foreign Funding Transparency Act’’. 
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SEC. 2. ANNUAL DISCLOSURE OF DATA ON CONTRIBUTIONS 
RECEIVED BY TAX-EXEMPT ORGANIZATIONS 
FROM FOREIGN SOURCES. 
(a) REPORTING REQUIREMENT.—Section 6033 of the 
Internal Revenue Code of 1986 is amended by redesig-
nating subsection (o) as subsection (p) and by inserting 
after subsection (n) the following new subsection: 
‘‘(o) CONTRIBUTIONS RECEIVED FROM FOREIGN 
SOURCES.— 
‘‘(1) IN
GENERAL.—Every organization de-
scribed in section 501(c) which is required to file an 
annual return under subsection (a)(1) for any tax-
able year shall include in such return the following 
information with respect to contributions from a for-
eign source during such taxable year: 
‘‘(A) Whether the organization accepted 
any such contributions. 
‘‘(B) The aggregate amount of all such 
contributions received (if any). 
‘‘(C) The country of citizenship or prin-
cipal place of business (as the case may be) of 
any foreign source making such a contribution 
to the organization. 
‘‘(D) The aggregate amount of contribu-
tions received, grouped by source country. 
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‘‘(2) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) FOREIGN
SOURCE.—The term ‘for-
eign source’ means— 
‘‘(i) any foreign principal (as defined 
in section 1 of the Foreign Agents Reg-
istration Act of 1938 (22 U.S.C. 611), ex-
cept that such term shall not include any 
individual if it is established that such in-
dividual is a citizen of the United States), 
and 
‘‘(ii) any agent of a foreign principal 
(as defined in such section 1, determined 
by only treating foreign principals (within 
the meaning of clause (i) of this subpara-
graph) as foreign principals). 
‘‘(B) 
SOURCE
COUNTRY.—The 
term 
‘source country’ means the country of citizen-
ship or principal place of business (as the case 
may be) of a foreign source.’’. 
(b) PUBLIC DISCLOSURE.—Section 6104 of such 
Code is amended by adding at the end the following new 
subsection: 
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‘‘(e) PUBLIC DISCLOSURE OF CERTAIN INFORMA-
TION.—The Secretary shall make publicly available in a 
searchable database the following information: 
‘‘(1) The information furnished under section 
6033(o) of the Internal Revenue Code of 1986. 
‘‘(2) The name of the organization furnishing 
the information described in paragraph (1).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to returns filed for taxable 
years beginning after the date of the enactment of this 
Act. 
SEC. 3. PROTECTING PRIVACY OF DONORS TO TAX-EXEMPT 
ORGANIZATIONS. 
(a) RESTRICTIONS ON COLLECTION OF DONOR IN-
FORMATION.— 
(1) RESTRICTIONS.—An entity of the Federal 
Government may not collect or require the submis-
sion of information on the identification of any 
donor to a tax-exempt organization. 
(2) EXCEPTIONS.—Paragraph (1) shall not 
apply to the following: 
(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6033 of the Inter-
nal Revenue Code of 1986 or any successor pro-
vision. 
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(B) The Secretary of the Senate and the 
Clerk of the House of Representatives, acting 
lawfully pursuant to section 3 of the Lobbying 
Disclosure Act of 1995 (2 U.S.C. 1604). 
(C) The Federal Election Commission, act-
ing lawfully pursuant to section 510 of title 36, 
United States Code. 
(D) An entity acting pursuant to a lawful 
order of a court or administrative body which 
has the authority under law to direct the entity 
to collect or require the submission of the infor-
mation, but only to the extent permitted by the 
lawful order of such court or administrative 
body. 
(b) RESTRICTIONS ON RELEASE OF DONOR INFOR-
MATION.— 
(1) RESTRICTIONS.—An entity of the Federal 
government may not disclose to the public informa-
tion revealing the identification of any donor to a 
tax-exempt organization. 
(2) EXCEPTIONS.—Paragraph (1) does not 
apply to the following: 
(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6104 of the Inter-
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nal Revenue Code of 1986 or any successor pro-
vision. 
(B) The Secretary of the Senate and the 
Clerk of the House of Representatives, acting 
lawfully pursuant to section 3 of the Lobbying 
Disclosure Act of 1995 (2 U.S.C. 1604). 
(C) The Federal Election Commission, act-
ing lawfully pursuant to section 510 of title 36, 
United States Code. 
(D) An entity acting pursuant to a lawful 
order of a court or administrative body which 
has the authority under law to direct the entity 
to disclose the information, but only to the ex-
tent permitted by the lawful order of such court 
or administrative body. 
(E) An entity which discloses the informa-
tion as authorized by the organization. 
(c) TAX-EXEMPT ORGANIZATION DEFINED.—In this 
section, a ‘‘tax-exempt organization’’ means an organiza-
tion which is described in section 501(c) of the Internal 
Revenue Code of 1986 and exempt from taxation under 
section 501(a) of such Code. Nothing in this subsection 
may be construed to treat a political organization under 
section 527 of such Code as a tax-exempt organization for 
purposes of this section. 
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(d) PENALTIES.—It shall be unlawful for any officer 
or employee of the United States, or any former officer 
or employee, willfully to disclose to any person, except as 
authorized in this section, any information revealing the 
identification of any donor to a tax-exempt organization. 
Any violation of this section shall be a felony punishable 
upon conviction by a fine in any amount not exceeding 
$250,000, or imprisonment of not more than 5 years, or 
both, together with the costs of prosecution, and if such 
offense is committed by any officer or employee of the 
United States, he shall, in addition to any other punish-
ment, be dismissed from office or discharged from employ-
ment upon conviction for such offense. 
Æ 
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