SEC. 2. PUBLIC AVAILABILITY OF 501(c)(3) ANNUAL RETURN 
INFORMATION RELATING TO FOREIGN PER-
SON CONTRIBUTIONS. 
(a) SECRETARY.—Section 6104(b) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘509(a) or’’ and inserting 
‘‘509(a),’’; 
(2) by inserting ‘‘, or as provided in the last 
sentence of this subsection’’ after ‘‘under section 
527’’; and 
(3) by adding at the end the following: ‘‘Orga-
nizations described in section 501(c)(3) shall make 
available to the public in the same manner as infor-
mation under the first sentence of this subsection 
the name and address of each foreign person (as de-
fined in subsection (d)(3)(C)) who contributed 
$50,000 or more to the organization for the taxable 
year.’’. 
(b) ORGANIZATION.—Section 6104(d)(3) of such 
Code is amended by adding at the end the following new 
subparagraph: 
‘‘(C) DISCLOSURE OF CERTAIN CONTRIBU-
TIONS FROM FOREIGN PERSONS.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall not apply in the case of the name and 
address of a foreign person required under 
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the last sentence of subsection (b) to be 
made available to the public. 
‘‘(ii) FOREIGN
PERSON.—For pur-
poses of this subsection, the term ‘foreign 
person’ means— 
‘‘(I) any person who is not a 
United States person (as defined in 
section 7701(a)(30), 
‘‘(II) any foreign government or 
foreign governmental entity (or any 
entity owned by, controlled by, or con-
sisting of one or more thereof), or 
‘‘(III) any corporation which is 
foreign owned (within the meaning of 
section 269B(e)(2)). 
Such term shall include such partnerships, 
trusts, associations, estates, or other forms 
of carrying on a business or activity as the 
Secretary shall by regulation prescribe 
based on rules similar to the rules of sub-
paragraph (A)(iii). 
‘‘(iii) COORDINATION
WITH
REPORT-
ING RELATING TO CONTRIBUTIONS MADE 
THROUGH
INTERMEDIARIES.—For 
pur-
poses of this subparagraph and the last 
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sentence of subsection (b), any foreign per-
son with respect to whom a written state-
ment is furnished to the organization 
under section 6050X(c) shall be treated as 
having made to the organization the con-
tribution to which such statement re-
lates.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2018. 
SEC. 3. REPORTING REQUIREMENTS FOR FOREIGN CON-
TRIBUTIONS 
TO 
501(c)(3) 
ORGANIZATIONS 
THROUGH INTERMEDIARIES. 
(a) IN GENERAL.—Subpart B of part III of sub-
chapter A of chapter 61 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 6050X. RETURNS RELATING TO FOREIGN CONTRIBU-
TIONS TO 501(c)(3) ORGANIZATIONS THROUGH 
INTERMEDIARIES. 
‘‘(a) IN GENERAL.—A return shall be made by any 
person who as an intermediary makes a contribution on 
behalf of a foreign person to an applicable exempt organi-
zation with the reasonable expectation that in connection 
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with such contribution such organization will perform pol-
icy analysis for the benefit of such foreign person. 
‘‘(b) FORM AND MANNER OF RETURN.—Such return 
shall— 
‘‘(1) be made at such time and in such form 
and manner as the Secretary shall prescribe, and 
‘‘(2) contain the name and address of the for-
eign person and the amount of the contribution to 
which such return relates. 
‘‘(c) STATEMENT SHALL BE FURNISHED TO ORGA-
NIZATION.—Every person required to make a return 
under subsection (a) with respect to a contribution shall 
furnish to the organization to which such contribution was 
made a written statement showing— 
‘‘(1) the information required to be shown on 
the return under subsection (a), and 
‘‘(2) the name and address of the person re-
quired to make such return. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) FOREIGN PERSON.—The term ‘foreign per-
son’ has the meaning given such term by section 
6104(d)(3)(C)(ii). 
‘‘(2) APPLICABLE
EXEMPT
ORGANIZATION.— 
The term ‘applicable exempt organization’ means an 
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organization described in section 501(c)(3) and ex-
empt from tax under section 501(a).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part III of subchapter A of chapter 61 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 6050X. Returns relating to foreign contributions to 501(c)(3) organiza-
tions through intermediaries.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made after De-
cember 31, 2018. 
SEC. 4. IMPOSITION OF TAX ON UNDISCLOSED FOREIGN 
CONTRIBUTIONS. 
(a) IN GENERAL.—Subtitle D of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new chapter: 
‘‘CHAPTER 50A—FOREIGN 
CONTRIBUTIONS 
‘‘Sec. 5000D. Imposition of tax on undisclosed foreign contributions. 
‘‘SEC. 5000D. IMPOSITION OF TAX ON UNDISCLOSED FOR-
EIGN CONTRIBUTIONS. 
‘‘(a) IMPOSITION OF TAX.—In the case of a United 
States person who makes an applicable foreign-source po-
litical contribution and fails to disclose such contribution 
during the 30-day period beginning on the date such con-
tribution was made, there is hereby imposed on any such 
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failure a tax equal to the applicable percentage of the 
amount of such contribution. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
this section, the applicable percentage shall be 10 percent, 
increased by 10 percentage points (but not to more than 
100 percent) for each subsequent 30-day period (or frac-
tion thereof) thereafter during which such failure con-
tinues. 
‘‘(c) APPLICABLE FOREIGN-SOURCE POLITICAL CON-
TRIBUTION.—For purposes of this section, the term ‘appli-
cable foreign-source political contribution’ means any con-
tribution directly or indirectly for the benefit of a can-
didate for Federal, State, or local elected office in the 
United States which is made on behalf of, or is funded 
by, a person other than a United States person or bona 
fide resident (as defined in section 937(a)) of a possession 
of the United States. 
‘‘(d) FORM AND MANNER OF DISCLOSURE.—The dis-
closure required under subsection (a) shall be made to the 
Secretary, and shall be made publicly available, in such 
form and manner as the Secretary shall prescribe. Such 
disclosure shall include the amount of the contribution and 
shall identify on whose behalf such contribution was 
made.’’. 
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(b) CLERICAL AMENDMENT.—The table of chapters 
for subtitle D of such Code is amended by adding at the 
end the following new item: 
‘‘CHAPTER 50A. FOREIGN CONTRIBUTIONS’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made after De-
cember 31, 2018. 
Æ 
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