American Donor Privacy and Foreign Funding Transparency Act

Bill: 118-hr-8293
Sponsor: full_name: Rep. Schweikert, David [R-AZ-1]
Introduced: 2024-05-08
Policy area: Taxation
Subjects: Charitable contributions

Civil actions and liability

Congressional oversight

Government information and archives

Right of privacy

Tax-exempt organizations
Latest action: action_date: 2024-12-17
text: Placed on the Union Calendar, Calendar No. 731.

Summaries:

tv_txt: IB Union Calendar No. 731 118th CONGRESS 2d Session H. R. 8293 [Report No. 118–896, Part I] IN THE HOUSE OF REPRESENTATIVES May 8, 2024 Mr. Schweikert introduced the following bill; which was referred to the Committee on Ways and Means , and in addition to the Committee on Oversight and Accountability , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned December 17, 2024 Reported from the Committee on Ways and Means with an amendment Strike out all after the enacting clause and insert the part printed in italic December 17, 2024 Committee on Oversight and Accountability discharged; committed to the Committee of the Whole House on the State of the Union and ordered to be printed For text of introduced bill, see copy of bill as introduced on May 8, 2024 A BILL To amend the Internal Revenue Code of 1986 to provide for the public reporting of data on certain contributions received by tax-exempt organizations from foreign sources, and for other purposes.

1. Short title This Act may be cited as the American Donor Privacy and Foreign Funding Transparency Act . 2. Annual disclosure of data on contributions received by tax-exempt organizations from foreign sources (a) Reporting requirement Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection: (o) Contributions received from foreign sources (1) In general Every specified tax exempt organization shall include in the return required to be filed under subsection (a)(1) the following information: (A) The aggregate amount of contributions received from foreign nationals (as defined in section 319(b) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30121(b) )) during the taxable year. (B) The aggregate amount described in subparagraph (A) stated separately with respect to each foreign country with respect to which any such contribution was received. (2) Identification of foreign country of contribution For purposes of this subsection, the foreign country with respect to which a contribution is received is— (A) in the case of a contribution made by an individual, each foreign country of which such individual is a citizen, and (B) in the case of any other contribution, the foreign country under the laws of which the person making such contribution was created or organized. (3) Specified tax exempt organization For purposes of this subsection, the term specified tax exempt organization means, with respect to any taxable year, any organization described in section 501(c) which is required to file an annual return under subsection (a)(1) for such taxable year if— (A) the gross receipts of such organization for such taxable year equal or exceed $200,000, or (B) the assets of such organization (determined as of the close of such taxable year) equal or exceed $500,000. . (b) Public disclosure Section 6104 of such Code is amended by adding at the end the following new subsection: (e) Public disclosure of certain information The Secretary shall make publicly available in a searchable database the following information: (1) The information furnished under section 6033(o) of the Internal Revenue Code of 1986. (2) The name of the organization furnishing the information described in paragraph (1). . (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. 3. Protecting privacy of donors to tax-exempt organizations (a) Restrictions on collection of donor information (1) Restrictions An entity of the Federal Government may not collect or require the submission of information on the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) shall not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision. (B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). (C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. (D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to collect or require the submission of the information, but only to the extent permitted by the lawful order of such court or administrative body. (b) Restrictions on release of donor information (1) Restrictions An entity of the Federal Government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) does not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue Code of 1986 or any successor provision. (B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). (C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. (D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to disclose the information, but only to the extent permitted by the lawful order of such court or administrative body. (E) An entity which discloses the information as authorized by the organization. (c) Tax-Exempt organization defined In this section, a tax-exempt organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. Nothing in this subsection may be construed to treat a political organization under section 527 of such Code as a tax-exempt organization for purposes of this section. (d) Penalties It shall be unlawful for any officer or employee of the United States, or any former officer or employee, willfully to disclose to any person, except as authorized in this section, any information revealing the identification of any donor to a tax-exempt organization. Any violation of this section shall be a felony punishable upon conviction by a fine in any amount not exceeding $250,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.

December 17, 2024 Reported from the Committee on Ways and Means with an amendment December 17, 2024 Committee on Oversight and Accountability discharged; committed to the Committee of the Whole House on the State of the Union and ordered to be printed

tv_txt: I 118th CONGRESS 2d Session H. R. 8293 IN THE HOUSE OF REPRESENTATIVES May 8, 2024 Mr. Schweikert introduced the following bill; which was referred to the Committee on Ways and Means , and in addition to the Committee on Oversight and Accountability , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to provide for the public reporting of data on certain contributions received by tax-exempt organizations from foreign sources, and for other purposes.

1. Short title This Act may be cited as the American Donor Privacy and Foreign Funding Transparency Act . 2. Annual disclosure of data on contributions received by tax-exempt organizations from foreign sources (a) Reporting requirement Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection: (o) Contributions received from foreign sources (1) In general Every organization described in section 501(c) which is required to file an annual return under subsection (a)(1) for any taxable year shall include in such return the following information with respect to contributions from a foreign source during such taxable year: (A) Whether the organization accepted any such contributions. (B) The aggregate amount of all such contributions received (if any). (C) The country of citizenship or principal place of business (as the case may be) of any foreign source making such a contribution to the organization. (D) The aggregate amount of contributions received, grouped by source country. (2) Definitions For purposes of this subsection— (A) Foreign source The term foreign source means— (i) any foreign principal (as defined in section 1 of the Foreign Agents Registration Act of 1938 ( 22 U.S.C. 611 ), except that such term shall not include any individual if it is established that such individual is a citizen of the United States), and (ii) any agent of a foreign principal (as defined in such section 1, determined by only treating foreign principals (within the meaning of clause (i) of this subparagraph) as foreign principals). (B) Source country The term source country means the country of citizenship or principal place of business (as the case may be) of a foreign source. . (b) Public disclosure Section 6104 of such Code is amended by adding at the end the following new subsection: (e) Public disclosure of certain information The Secretary shall make publicly available in a searchable database the following information: (1) The information furnished under section 6033(o) of the Internal Revenue Code of 1986. (2) The name of the organization furnishing the information described in paragraph (1). . (c) Effective date The amendments made by this subsection shall apply to returns filed for taxable years beginning after the date of the enactment of this Act. 3. Protecting privacy of donors to tax-exempt organizations (a) Restrictions on collection of donor information (1) Restrictions An entity of the Federal Government may not collect or require the submission of information on the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) shall not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision. (B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). (C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. (D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to collect or require the submission of the information, but only to the extent permitted by the lawful order of such court or administrative body. (b) Restrictions on release of donor information (1) Restrictions An entity of the Federal government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization. (2) Exceptions Paragraph (1) does not apply to the following: (A) The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue Code of 1986 or any successor provision. (B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1604 ). (C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code. (D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to disclose the information, but only to the extent permitted by the lawful order of such court or administrative body. (E) An entity which discloses the information as authorized by the organization. (c) Tax-Exempt organization defined In this section, a tax-exempt organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. Nothing in this subsection may be construed to treat a political organization under section 527 of such Code as a tax-exempt organization for purposes of this section. (d) Penalties It shall be unlawful for any officer or employee of the United States, or any former officer or employee, willfully to disclose to any person, except as authorized in this section, any information revealing the identification of any donor to a tax-exempt organization. Any violation of this section shall be a felony punishable upon conviction by a fine in any amount not exceeding $250,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.