[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8293 Introduced in House (IH)]
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118th CONGRESS
2d Session
H. R. 8293
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.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``American Donor Privacy and Foreign
Funding Transparency Act''.
SEC. 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.
SEC. 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.
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