I 
118TH CONGRESS 
2D SESSION 
H. R. 7169 
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 
JANUARY 31, 2024 
Mr. GOODEN 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 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: 
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(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. 
(2) While institutions of higher learning are re-
quired to disclose foreign gifts to the Department of 
Education pursuant to the Higher Education Act, 
no such requirement exists for think tanks. 
(3) A number of think tanks and cultural orga-
nizations incorporated in the United States have re-
ceived money from the United Front Work Depart-
ment of the Chinese Communist Party—an organi-
zation based on conducting political warfare against 
enemies of the Chinese Communist Party and under-
mining democracy around the world. 
(4) 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-
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nesses academia and educational institutions, think 
tanks, and state-run media to advance its soft power 
campaign in support of China’s security interests.’’. 
(5) A report by the U.S. China Security and 
Economic Commission noted that a number of 
Washington, DC think tanks and universities have 
received funding from Tung Cheehwa, a vice chair-
man of the Chinese People’s Political Consultative 
Conference, which is a group that directs the United 
Front Work Department. 
(6) The Center for a New American Security 
noted in its 2019 report ‘‘Rising to the China Chal-
lenge’’ that: ‘‘A number of U.S. universities, aca-
demic departments, individual scholars, think tanks, 
and other civil society organizations receive substan-
tial funding from Beijing that is often targeted at 
shaping views and discourse on China. Higher de-
grees of transparency can help to ensure that this 
funding is not generating hidden forms of foreign 
lobbying, self censorship, or other activities that un-
dermine core U.S. democratic principles.’’. 
(7) Bill Gertz of the Washington Free Beacon 
reported on August 28, 2018, that: ‘‘In addition to 
Johns Hopkins, other think tanks linked to China 
and influential in American policy circles include the 
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Brookings Institution, Atlantic Council, Center for 
American Progress, EastWest Institute, Carter Cen-
ter, and the Carnegie Endowment for International 
Peace.’’. 
SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTIONS FROM 
FOREIGN 
GOVERNMENTS 
AND 
POLITICAL 
PARTIES BY CERTAIN TAX-EXEMPT ORGANI-
ZATIONS. 
(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))) and each foreign political party 
(within the meaning of section 1(f) of such Act (22 
U.S.C. 611(f)) which made aggregate contributions 
and gifts to the organization during the year in ex-
cess of $50,000, the name of such government or 
political party and such aggregate amount, and’’. 
(b) PUBLIC DISCLOSURE.—Section 6104 of such 
Code is amended by adding at the end the following new 
subsection: 
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‘‘(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 the People’s Republic of 
China and (stated separately) from the Chinese 
Communist Party.’’. 
(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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