IB 
Union Calendar No. 731 
118TH CONGRESS 
2D SESSION 
H. R. 8293 
[Report No. 118–896, Part I] 
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 
DECEMBER 17, 2024 
Reported from the Committee on Ways and Means with an amendment 
[Strike out all after the enacting clause and insert the part printed in italic] 
DECEMBER 17, 2024 
Committee on Oversight and Accountability discharged; committed to the 
Committee of the Whole House on the State of the Union and ordered 
to be printed 
[For text of introduced bill, see copy of bill as introduced on May 8, 2024] 
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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. 
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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’’. 
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 redesignating 
subsection (o) as subsection (p) and by inserting after sub-
section (n) the following new subsection: 
‘‘(o) CONTRIBUTIONS
RECEIVED
FROM
FOREIGN 
SOURCES.— 
‘‘(1) IN GENERAL.—Every specified tax exempt 
organization shall include in the return required to be 
filed under subsection (a)(1) the following informa-
tion: 
‘‘(A) The aggregate amount of contributions 
received from foreign nationals (as defined in 
section 319(b) of the Federal Election Campaign 
Act of 1971 (52 U.S.C. 30121(b))) during the 
taxable year. 
‘‘(B) The aggregate amount described in 
subparagraph (A) stated separately with respect 
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to each foreign country with respect to which 
any such contribution was received. 
‘‘(2) IDENTIFICATION OF FOREIGN COUNTRY OF 
CONTRIBUTION.—For purposes of this subsection, the 
foreign country with respect to which a contribution 
is received is— 
‘‘(A) in the case of a contribution made by 
an individual, each foreign country of which 
such individual is a citizen, and 
‘‘(B) in the case of any other contribution, 
the foreign country under the laws of which the 
person making such contribution was created or 
organized. 
‘‘(3) SPECIFIED TAX EXEMPT ORGANIZATION.— 
For purposes of this subsection, the term ‘specified tax 
exempt organization’ means, with respect to any tax-
able year, any organization described in section 
501(c) which is required to file an annual return 
under subsection (a)(1) for such taxable year if— 
‘‘(A) the gross receipts of such organization 
for such taxable year equal or exceed $200,000, 
or 
‘‘(B) the assets of such organization (deter-
mined as of the close of such taxable year) equal 
or exceed $500,000.’’. 
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(b) PUBLIC DISCLOSURE.—Section 6104 of such Code 
is amended by adding at the end the following new sub-
section: 
‘‘(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 
section shall apply to returns filed for taxable years begin-
ning 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 INFOR-
MATION.— 
(1) RESTRICTIONS.—An entity of the Federal 
Government may not collect or require the submission 
of information on the identification of any donor to 
a tax-exempt organization. 
(2) EXCEPTIONS.—Paragraph (1) shall not 
apply to the following: 
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(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6033 of the Internal 
Revenue Code of 1986 or any successor provision. 
(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 INFORMA-
TION.— 
(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: 
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(A) The Internal Revenue Service, acting 
lawfully pursuant to section 6104 of the Internal 
Revenue Code of 1986 or any successor provision. 
(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 extent 
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 sec-
tion 501(a) of such Code. Nothing in this subsection may 
be construed to treat a political organization under section 
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527 of such Code as a tax-exempt organization for purposes 
of this section. 
(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 au-
thorized in this section, any information revealing the iden-
tification 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 com-
mitted by any officer or employee of the United States, he 
shall, in addition to any other punishment, be dismissed 
from office or discharged from employment upon conviction 
for such offense. 
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Union Calendar No. 731 
118TH CONGRESS 
2D SESSION 
H. R. 8293 
[Report No. 118–896, Part I] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for the public reporting of data on cer-
tain contributions received by tax-exempt organi-
zations from foreign sources, and for other pur-
poses. 
DECEMBER 17, 2024 
Reported from the Committee on Ways and Means with 
an amendment 
DECEMBER 17, 2024 
Committee on Oversight and Accountability discharged; 
committed to the Committee of the Whole House on 
the State of the Union and ordered to be printed 
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