I 
115TH CONGRESS 
1ST SESSION H. R. 2058 
To amend the Internal Revenue Code of 1986 to provide for disclosure 
for charity employees and board members previously implicated in terror 
finance. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2017 
Mr. POE of Texas (for himself, Mr. WEBER of Texas, Mr. COOK, and Mr. 
PERRY) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for disclosure for charity employees and board members 
previously implicated in terror finance. 
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 ‘‘Charity Transparency 
Act of 2017’’. 
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SEC. 2. DISCLOSURE FOR CHARITY EMPLOYEES AND 
BOARD MEMBERS PREVIOUSLY IMPLICATED 
IN TERROR FINANCE. 
(a) APPLICATION FOR EXEMPTION.—Section 501 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(s) DISCLOSURE FOR CHARITY EMPLOYEES AND 
BOARD MEMBERS PREVIOUSLY IMPLICATED IN TERROR 
FINANCE.— 
‘‘(1) IN GENERAL.—An application of an orga-
nization for exemption from tax under subsection (a) 
shall not be treated as complete unless the applica-
tion contains— 
‘‘(A) the disclosures required by paragraph 
(2), or 
‘‘(B) a statement that no officer, director, 
trustee, or highly compensated employee of the 
organization (or an individual having powers or 
responsibilities similar to those of officers, di-
rectors, trustees, or highly compensated employ-
ees of the organization) is described in subpara-
graph (A), (B), or (C) of paragraph (2). 
‘‘(2) REQUIRED
DISCLOSURES.—The disclo-
sures required by this paragraph are the names and 
addresses of any officer, director, trustee, or highly 
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compensated employee of the organization who, at 
any time before the date of the application— 
‘‘(A) was a member or employee of an or-
ganization described in paragraph (3), 
‘‘(B) was an unindicted coconspirator with 
respect to a terror finance scheme of an organi-
zation described in paragraph (3), or 
‘‘(C) was an employee of any charity found 
liable under section 2333 of title 18, United 
States Code. 
‘‘(3) ORGANIZATION DESCRIBED.—An organiza-
tion is described in this paragraph if— 
‘‘(A) the organization is named on the 
Designated Charities and Potential Fundraising 
Front Organizations for FTOs list, published 
by the Department of the Treasury, or 
‘‘(B) the organization’s property is blocked 
pending investigation by the Office of Foreign 
Assets Control, Department of the Treasury.’’. 
(b) ANNUAL REPORTING.—Section 6033 of such 
Code is amended by redesignating subsection (n) as sub-
section (o) and by inserting after subsection (m) the fol-
lowing: 
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‘‘(n) DISCLOSURE FOR CHARITY EMPLOYEES AND 
BOARD MEMBERS PREVIOUSLY IMPLICATED IN TERROR 
FINANCE.— 
‘‘(1) IN GENERAL.—The annual return required 
of an organization by subsection (a) shall not be 
treated as complete unless the return contains— 
‘‘(A) the disclosures required by paragraph 
(2), or 
‘‘(B) a statement that no officer, director, 
trustee, or highly compensated employee of the 
organization (or an individual having powers or 
responsibilities similar to those of officers, di-
rectors, trustees, or highly compensated employ-
ees of the organization) is described in subpara-
graph (A), (B), or (C) of paragraph (2). 
‘‘(2) REQUIRED
DISCLOSURES.—The disclo-
sures required by this paragraph are the names and 
addresses of any officer, director, trustee, or highly 
compensated employee of the organization who, at 
any time before the date of the application— 
‘‘(A) was a member or employee of an or-
ganization described in paragraph (3), 
‘‘(B) was an unindicted coconspirator with 
respect to a terror finance scheme of an organi-
zation described in paragraph (3), or 
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‘‘(C) was an employee of any charity found 
liable under section 2333 of title 18, United 
States Code. 
‘‘(3) ORGANIZATION DESCRIBED.—An organiza-
tion is described in this paragraph if— 
‘‘(A) the organization is described in sec-
tion 501(c) and exempt from tax under section 
501(a), 
‘‘(B) the organization is named on the 
Designated Charities and Potential Fundraising 
Front Organizations for FTOs list, published 
by the Department of the Treasury, or 
‘‘(C) the organization’s property is blocked 
pending investigation by the Office of Foreign 
Assets Control, Department of the Treasury.’’. 
(c) EFFECTIVE DATE.— 
(1) The amendment made by subsection (a) 
shall apply to applications filed after the date of the 
enactment of this Act. 
(2) The amendment made by subsection (b) 
shall apply to returns filed for taxable years begin-
ning after the date of the enactment of this Act. 
Æ 
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