American Donor Privacy and Foreign Funding Transparency Act

[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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