I 
115TH CONGRESS 
2D SESSION 
H. R. 6983 
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 
SEPTEMBER 28, 2018 
Mr. CONAWAY (for himself, Mr. JONES, and Ms. STEFANIK) 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 con-
tributing $50,000 or more to certain tax-exempt organi-
zations and to require disclosure of foreign campaign 
contributions. 
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 ‘‘Uncovering Foreign 
Influence in the United States Act of 2018’’. 
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SEC. 2. PUBLIC AVAILABILITY OF 501(c)(3) ANNUAL RETURN 
INFORMATION RELATING TO FOREIGN PER-
SON CONTRIBUTIONS. 
(a) SECRETARY.—Section 6104(b) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘509(a) or’’ and inserting 
‘‘509(a),’’; 
(2) by inserting ‘‘, or as provided in the last 
sentence of this subsection’’ after ‘‘under section 
527’’; and 
(3) by adding at the end the following: ‘‘Orga-
nizations described in section 501(c)(3) shall make 
available to the public in the same manner as infor-
mation under the first sentence of this subsection 
the name and address of each foreign person (as de-
fined in subsection (d)(3)(C)) who contributed 
$50,000 or more to the organization for the taxable 
year.’’. 
(b) ORGANIZATION.—Section 6104(d)(3) of such 
Code is amended by adding at the end the following new 
subparagraph: 
‘‘(C) DISCLOSURE OF CERTAIN CONTRIBU-
TIONS FROM FOREIGN PERSONS.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall not apply in the case of the name and 
address of a foreign person required under 
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the last sentence of subsection (b) to be 
made available to the public. 
‘‘(ii) FOREIGN
PERSON.—For pur-
poses of this subsection, the term ‘foreign 
person’ means— 
‘‘(I) any person who is not a 
United States person (as defined in 
section 7701(a)(30), 
‘‘(II) any foreign government or 
foreign governmental entity (or any 
entity owned by, controlled by, or con-
sisting of one or more thereof), or 
‘‘(III) any corporation which is 
foreign owned (within the meaning of 
section 269B(e)(2)). 
Such term shall include such partnerships, 
trusts, associations, estates, or other forms 
of carrying on a business or activity as the 
Secretary shall by regulation prescribe 
based on rules similar to the rules of sub-
paragraph (A)(iii). 
‘‘(iii) COORDINATION
WITH
REPORT-
ING RELATING TO CONTRIBUTIONS MADE 
THROUGH
INTERMEDIARIES.—For 
pur-
poses of this subparagraph and the last 
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sentence of subsection (b), any foreign per-
son with respect to whom a written state-
ment is furnished to the organization 
under section 6050X(c) shall be treated as 
having made to the organization the con-
tribution to which such statement re-
lates.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2017. 
SEC. 3. REPORTING REQUIREMENTS FOR FOREIGN CON-
TRIBUTIONS 
TO 
501(c)(3) 
ORGANIZATIONS 
THROUGH INTERMEDIARIES. 
(a) IN GENERAL.—Subpart B of part III of sub-
chapter A of chapter 61 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 6050X. RETURNS RELATING TO FOREIGN CONTRIBU-
TIONS TO 501(c)(3) ORGANIZATIONS THROUGH 
INTERMEDIARIES. 
‘‘(a) IN GENERAL.—A return shall be made by any 
person who as an intermediary makes a contribution on 
behalf of a foreign person to an applicable exempt organi-
zation with the reasonable expectation that in connection 
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