I 
119TH CONGRESS 
1ST SESSION H. R. 2841 
To amend the Internal Revenue Code of 1986 to require the public disclosure 
of the names and partial addresses of contributors to 501(c) organiza-
tions that receive Federal funding. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2025 
Mr. GOSAR (for himself, Mr. BIGGS of Arizona, Mr. BRECHEEN, Mr. 
BURCHETT, Mr. CRANE, Mr. NEHLS, Mr. NORMAN, and Mr. WEBER of 
Texas) 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 require 
the public disclosure of the names and partial addresses 
of contributors to 501(c) organizations that receive Fed-
eral funding. 
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 ‘‘Putting Trust in 
Transparency Act’’. 
SEC. 2. FINDINGS AND SENSE OF CONGRESS. 
(a) FINDINGS.—Congress finds the following: 
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(1) In the United States, nongovernmental or-
ganizations, or NGOs, often assist the Federal gov-
ernment with distribution of resources to the Amer-
ican People and abroad. 
(2) The executive Memo entitled ‘‘Memorandum 
for the Heads of Executive Departments and Agen-
cies’’, published February 6, 2025, requires execu-
tive departments and agencies to review all Federal 
funding to nongovernmental organizations; however, 
this review does not apply to these organizations’ 
non-Federal sources of funding. 
(3) The non-Federal sources of NGOs’ extrava-
gant revenue are already reported to the Internal 
Revenue Service through the Form 990 Schedule B, 
but these Forms are not shared government wide. 
(4) Article I, Section 8 of the U.S. Constitution 
empowers Congress to make rules for the govern-
ment and regulate the use of taxpayer dollars. 
(5) NGOs that operate independently of the 
Federal government and any Federal grants or con-
tributions of any amount are not subject to rigorous 
Congressional oversight and face limited restrictions 
on expression and association. 
(6) To empower lawmakers to make responsible 
decisions with Americans’ tax dollars and provide 
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transparency to the American People, all Americans 
should have access to the megadonors of NGOs that 
leverage Federal dollars for their own agenda. 
(b) SENSE OF CONGRESS.—It is the sense of Con-
gress that any nongovernmental organization that receives 
Federal funding of any kind is acting on behalf of the 
United States government and subject to the same fiscal 
oversight requirements as executive agencies. 
SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTORS TO EX-
EMPT ORGANIZATIONS. 
(a) AMENDMENTS TO INTERNAL REVENUE CODE OF 
1986.— 
(1) PUBLIC DISCLOSURE OF NAMES AND PAR-
TIAL ADDRESSES OF DONORS.—Section 6104 of the 
Internal Revenue Code of 1986 is amended— 
(A) by inserting ‘‘(except as provided in 
subsection (e))’’ after ‘‘name or address’’ each 
place it appears, and 
(B) by adding at the end the following new 
subsection: 
‘‘(e) PUBLIC DISCLOSURE OF FORM 990.—In the 
case of an organization described in subsection (c) of sec-
tion 501 and exempt from taxation under section 501(a) 
which receives Federal funding during the taxable year, 
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the Secretary shall make public any schedule B of Form 
990 (or successor Form) filed by such organization— 
‘‘(1) within 60 days of processing such Form, 
and 
‘‘(2) with the name, zip code, and total con-
tribution of any contributor unredacted.’’. 
(2) LOSS OF EXEMPT STATUS FOR FAILURE TO 
FILE SCHEDULE B OF FORM 990.—Section 6033(j) 
of such Code is amended by adding at the end the 
following new paragraph: 
‘‘(4) REVOCATION
OF
EXEMPT
STATUS
FOR 
FAILURE TO FILE SCHEDULE B OF FORM 990.— 
‘‘(A) NOTICE.—If an organization de-
scribed in subsection (e) fails to file the Form 
required under such subsection by the due date 
for the return of tax for such organization for 
the taxable year, the Secretary shall notify the 
organization— 
‘‘(i) that the Internal Revenue Service 
has no record of such a return or notice 
from such organization, and 
‘‘(ii) about the revocation that will 
occur under subparagraph (B) if the orga-
nization fails to file such a return or notice 
within 60 days of such notification. 
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‘‘(B) REVOCATION.—If an organization de-
scribed in subsection (e) fails to file schedule B 
of Form 990 of the Internal Revenue Service 
(or any successor schedule or Form) with the 
return or notice of such organization for the 
taxable year, such organization’s status as an 
organization exempt from tax under section 
501(a) shall be considered revoked on and after 
the date set by the Secretary under subpara-
graph (A)(ii). The Secretary shall publish and 
maintain a list of any organization the status of 
which is so revoked.’’. 
(b) APPLICATION NECESSARY FOR REINSTATEMENT; 
RETROACTIVE
REINSTATEMENT
ALLOWED
IF
CAUSE 
SHOWN.— Section 6033(j) of such Code is amended by 
striking ‘‘paragraph (1)’’ each place it appears and insert-
ing ‘‘paragraph (1) or (4)’’. 
(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 
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