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 ‘‘Foreign Grant Report-
ing Act’’. 
SEC. 2. DISCLOSURE OF GRANTS MADE BY CERTAIN TAX-EX-
EMPT ORGANIZATIONS TO FOREIGN ENTI-
TIES. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(o) as subsection (p) and by inserting after subsection (n) 
the following new subsection: 
‘‘(o) REQUIREMENT TO REPORT CERTAIN INFORMA-
TION WITH RESPECT TO GRANTS TO FOREIGN ENTITIES.— 
‘‘(1) IN GENERAL.—If an organization described 
in section 501(c) which files an annual return under 
subsection (a) is required to include in such return 
information regarding any grant or other assistance 
provided by such organization to any foreign entity, 
such organization shall include in such return (in ad-
dition to the information so required to be included) 
the following information: 
‘‘(A) The name and address of such foreign 
entity. 
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‘‘(B) The aggregate amount of such grants 
or other assistance provided to such foreign enti-
ty during the year. 
‘‘(C) Whether such foreign entity is de-
scribed in each of the following clauses: 
‘‘(i) An entity recognized as a charity 
by the foreign country in which such entity 
is organized. 
‘‘(ii) An organization described in sec-
tion 501(c)(3) and exempt from tax under 
section 501(a). 
‘‘(iii) An organization with respect to 
which the organization making the return 
under subsection (a) has made a good faith 
determination that the foreign entity is an 
organization 
described 
in 
section 
4945(d)(4)(A). 
‘‘(iv) An organization which is not de-
scribed in clause (i), (ii), or (iii). 
‘‘(2) FOREIGN
ENTITY.—For purposes of this 
subsection, the term ‘foreign entity’ means any orga-
nization or entity created or organized outside the 
United States. For purposes of the preceding sentence, 
the term ‘United States’ includes the possessions of the 
United States. 
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‘‘(3) INDIRECT CONTRIBUTIONS.—In the case of 
any grant or other contribution made indirectly to 
any foreign entity, the information required to be re-
ported under paragraph (1) shall be reported with re-
spect to each person to which such grant or other con-
tribution is made directly or indirectly.’’. 
(b) 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. 
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Union Calendar No. 470 
118TH CONGRESS 
2D SESSION 
H. R. 8290 
[Report No. 118–569] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
require the public disclosure of grants made by 
certain tax-exempt organizations to foreign enti-
ties. 
JUNE 28, 2024 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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