SEC. 2. 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: 
‘‘(e) PUBLIC DISCLOSURE OF CERTAIN INFORMA-
TION.—The Secretary shall make publicly available in a 
searchable database the following information: 
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‘‘(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 foreign governments, po-
litical parties, and individuals. 
‘‘(4) The aggregate amount reported under 
such section as having been received as contributions 
or gifts in each year from— 
‘‘(A) China, the Chinese Communist Party, 
Chinese Communist Party officials, and State- 
owned Chinese entities, 
‘‘(B) Russia, Russian officials, and State- 
owned Russian entities, and 
‘‘(C) persons identified pursuant to the 
Specially Designated Nationals and Blocked 
Persons List (SDN) Human Readable Lists.’’. 
(c) REPORT.—Not later than 180 days after the date 
of the enactment of this Act, the Secretary of the Treas-
ury, after consultation with the Secretary of State, shall 
issue a report to Congress (including to the Committee 
on Financial Services, and the Committee on Foreign Af-
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fairs, of the House of Representatives) on the foreign in-
fluence of tax-exempt organizations. Such report shall in-
clude a focus on— 
(1) the role of foreign influence in— 
(A) funding of tax-exempt organizations to 
influence the United States energy sector, in-
cluding the funding of environmental groups in 
the United States with the aim of disrupting 
the United States energy industry and influ-
encing public opinion of the oil and gas indus-
try, 
(B) funding of tax-exempt organizations 
that directly or indirectly route to terrorist 
groups and where a charitable organization 
knowingly or intentionally provides logistical 
services, recruitment, or otherwise facilitated 
support to a terrorist group in a conflict zone, 
and 
(2) funding from— 
(A) China, the Chinese Communist Party, 
Chinese Communist Party officials, and State- 
owned Chinese entities, 
(B) Russia, Russian officials, and State- 
owned Russian entities, and 
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(C) persons identified pursuant to Spe-
cially Designated Nationals and Blocked Per-
sons List (SDN) Human Readable Lists. 
(d) 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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