H.R. 8293 — what changed
American Donor Privacy and Foreign Funding Transparency Act
From Introduced in House to Reported in House. 2 sections amended between Introduced in House and Reported in House.
Sec. 2 Annual disclosure of data on contributions received by tax-exempt organizations from foreign sources
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
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“(1) In general—Every specified tax exempt organization described shall include in section 501(c) which is the return required to file an annual return be filed 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:information:
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“(A) Whether The aggregate amount of contributions received from foreign nationals (as defined in section 319(b) of the organization accepted any such contributions.Federal Election Campaign Act of 1971 (52 U.S.C. 30121(b))) during the taxable year.
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“(B) The aggregate amount of all described in subparagraph (A) stated separately with respect to each foreign country with respect to which any such contributions received (if any).contribution was received.
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“(C) The “(2) Identification of foreign country of citizenship or principal place contribution—For purposes of business (as this subsection, the case may be) of any foreign source making such country with respect to which a contribution to the organization.is received is—
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“(D) The aggregate amount “(A) in the case of contributions received, grouped a contribution made by source country.an individual, each foreign country of which such individual is a citizen, and
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“(2) Definitions—For purposes “(B) in the case of this subsection—any other contribution, the foreign country under the laws of which the person making such contribution was created or organized.
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“(A) Foreign source—The “(3) Specified tax exempt organization—For purposes of this subsection, the term “foreign source” means—“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—
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“(i) any foreign principal (as defined in section 1 of “(A) the Foreign Agents Registration Act gross receipts of 1938 (22 U.S.C. 611), except that such term shall not include any individual if it is established that organization for such individual is a citizen of the United States), andtaxable year equal or exceed $200,000, or
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“(ii) any agent “(B) the assets of a foreign principal (as defined in such section 1, determined by only treating foreign principals (within the meaning organization (determined as of clause (i) the close of this subparagraph) as foreign principals).such taxable year) equal or exceed $500,000.”
removed
“(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.”
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).”
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Effective date— The amendments made by this subsection section 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
Restrictions on collection of donor information—
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.
Exceptions— Paragraph (1) shall not apply to the following:
The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision.
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).
The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code.
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.
Restrictions on release of donor information—
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Restrictions— An entity of the Federal government Government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization.
Exceptions— Paragraph (1) does not apply to the following:
The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue Code of 1986 or any successor provision.
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).
The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code.
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.
An entity which discloses the information as authorized by the organization.
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.
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.