[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8290 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8290

   To amend the Internal Revenue Code of 1986 to require the public 
   disclosure of grants made by certain tax-exempt organizations to 
                           foreign entities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2024

 Mr. Smucker introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 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 entities.

    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 ``Foreign Grant Reporting Act''.

SEC. 2. DISCLOSURE OF GRANTS MADE BY CERTAIN TAX-EXEMPT ORGANIZATIONS 
              TO FOREIGN ENTITIES.

    (a) In General.--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) Requirement To Report Certain Information 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 addition to the information so required to be included) the 
        following information:
                    ``(A) The name and address of such foreign entity.
                    ``(B) The aggregate amount of such grants or other 
                assistance provided to such foreign entity during the 
                year.
                    ``(C) Whether such foreign entity is described 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 section 
                        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 
                        described in clause (i), (ii), or (iii).
            ``(2) Foreign entity.--For purposes of this subsection, the 
        term `foreign entity' means any organization 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.
            ``(3) Indirect contributions.--In the case of any grant or 
        other contribution made indirectly to any foreign entity, the 
        information required to be reported under paragraph (1) shall 
        be reported with respect to each person to which such grant or 
        other contribution is made directly or indirectly.''.
    (b) 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.
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