I 
119TH CONGRESS 
1ST SESSION H. R. 3966 
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 
JUNE 12, 2025 
Mr. GOODEN (for himself and Mr. TIFFANY) 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. 
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 ‘‘Think Tank and Non-
profit Foreign Influence Disclosure Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
(1) Foreign governments and foreign political 
parties attempt to influence the government and po-
litical system of the United States through donations 
to nonprofit charitable organizations, especially 
think tanks and cultural organizations. While insti-
tutions of higher education are required to disclose 
foreign gifts to the Department of Education pursu-
ant to the Higher Education Act, no such require-
ment exists for think tanks and other tax-exempt or-
ganizations. 
(2) The Department of Defense found in its 
Military and Strategic Developments Involving the 
People’s Republic of China 2019 Report that: 
‘‘China conducts influence operations against cul-
tural institutions, media organizations, and the busi-
ness, academic, and policy communities of the 
United States, other countries, and international in-
stitutions to achieve outcomes favorable to its secu-
rity and military strategy objectives. . . . China har-
nesses academia and educational institutions, think 
tanks, and state-run media to advance its soft power 
campaign in support of China’s security interests.’’. 
(3) According to the unclassified March 2025 
Annual Threat Assessment of the United States In-
telligence Community delivered to Congress, the Chi-
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
nese government is likely to feel emboldened to use 
malign influence more regularly in coming years. 
The lack of transparency surrounding Chinese fund-
ing flows to organizations in the United States is a 
growing national security risk. 
(4) The Chinese Communist Party (CCP) spe-
cifically targets think tanks as part of its united 
front work, which is a blend of engagement, influ-
ence activities, and intelligence operations used in 
part to shape policy toward China and gain access 
to technology. The Central United Front Work De-
partment (UFWD), which reports directly to the 
CCP’s Central Committee, is the lead organization 
for coordinating and carrying out united front work 
and oversees organizations operating in the United 
States, including in Washington, DC. 
(5) According to a Hoover Institution report, 
China’s influence activities have moved beyond a tra-
ditional focus on diaspora communities to target a 
far broader range of sectors in Western societies, in-
cluding think tanks, seeking to promote views sym-
pathetic to the Chinese government and co-opt 
United States citizens to support China’s foreign 
policy goals and economic interests. 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
(6) Several think tanks, cultural organizations, 
and related entities incorporated in the United 
States have received money or other forms of sup-
port from the UFWD and its proxies and agents. A 
2018 report by the U.S.-China Economic and Secu-
rity Review Commission noted that a number of 
Washington, DC think tanks and universities have 
received funding from Tung Cheehwa, the head of a 
united front-affiliated organization called the China- 
United States Exchange Foundation (CUSEF). 
(7) In May 2024, Bloomberg News reported 
that Optica Foundation, a United States-based 
501(c)(3) tax exempt organization, secretly accepted 
millions of dollars from Huawei, which has been des-
ignated by the U.S. government as a national secu-
rity threat, as part of a program to fund cutting- 
edge research. 
(8) According to a December 2023 letter led by 
the Chairman of the House Select Committee on the 
Strategic Competition Between the United States 
and the Chinese Communist Party, the Max Baucus 
Institute, a 501(c)(3) organization, was promoting a 
study trip for students to China that was funded by 
united front-affiliated CUSEF. 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
(9) According to a November 2023 report by 
the House Select Committee on the Strategic Com-
petition Between the United States and the Chinese 
Communist Party, China’s intelligence agencies seek 
to draw on members of united front organizations to 
support espionage and influence operations, as seen 
in the law enforcement arrests relating to the CCP’s 
police station in New York City. In April 2023, the 
CCP mobilized groups based in the United States 
with ties to its united front organizations to join 
protests against Taiwan’s then-president who was 
transiting the United States. 
SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTIONS FROM 
FOREIGN GOVERNMENTS, FOREIGN POLIT-
ICAL PARTIES, AND OTHER ENTITIES BY CER-
TAIN TAX-EXEMPT ORGANIZATIONS. 
(a) REPORTING REQUIREMENT.—Section 6033(b) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of paragraph (15), by redesignating 
paragraph (16) as paragraph (17) and by inserting after 
paragraph (15) the following new paragraph: 
‘‘(16) with respect to each government of a for-
eign country (within the meaning of section 1(e) of 
the Foreign Agents Registration Act of 1938 (22 
U.S.C. 611(e))), each foreign political party (within 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
the meaning of section 1(f) of such Act (22 U.S.C. 
611(f))), and each entity that is directed, controlled, 
financed, or subsidized (in whole or in part) by a 
foreign country specified in section 4872(f)(2) of 
title 10, or agent thereof, which made aggregate 
contributions and gifts to the organization during 
the year in excess of $10,000, the name of such gov-
ernment, political party, or entity and such aggre-
gate amount, and’’. 
(b) PUBLIC DISCLOSURE.—Section 6104 of such 
Code is amended by adding at the end the following new 
subsection: 
‘‘(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(b)(16) of the Internal Revenue Code of 1986, 
as amended by this section. 
‘‘(2) The name of the organization furnishing 
the information described in paragraph (1). 
‘‘(3) The aggregate amount reported under 
such section as having been received as contributions 
or gifts in each year from— 
‘‘(A) the People’s Republic of China, 
‘‘(B) the Chinese Communist Party, or 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(C) any entity directed, controlled, fi-
nanced, or subsidized (in whole or in part) by 
an entity described in subparagraph (A) or (B) 
(or an agent thereof).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns filed for taxable years 
beginning after the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
00:41 Jun 18, 2025
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H3966.IH
H3966
ssavage on LAPJG3WLY3PROD with BILLS