[Congressional Record Volume 168, Number 156 (Tuesday, September 27, 2022)]
[Senate]
[Pages S5085-S5086]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5723. Mr. COTTON submitted an amendment intended to be proposed to

[[Page S5086]]

amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) 
and intended to be proposed to the bill H.R. 7900, to authorize 
appropriations for fiscal year 2023 for military activities of the 
Department of Defense, for military construction, and for defense 
activities of the Department of Energy, to prescribe military personnel 
strengths for such fiscal year, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. _____. CERTIFICATIONS RELATED TO FOREIGN FUNDING OF 
                   CERTAIN TAX-EXEMPT RESEARCH AND ADVOCACY 
                   ORGANIZATIONS.

       (a) In General.--Section 501 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(s) Additional Certification Requirements for Certain 
     Research and Advocacy Organizations.--
       ``(1) In general.--An applicable research and advocacy 
     organization shall be exempt from tax under subsection (a) 
     only if such organization submits an annual certification 
     verifying that such organization has not accepted any 
     contributions or other funding from entities that are owned 
     by, controlled by, or subject to the jurisdiction or 
     direction of a government of a foreign country that is a 
     covered nation (as defined in section 4872(d) of title 10, 
     United States Code).
       ``(2) Applicable research and advocacy organization.--For 
     purposes of this subsection, the term `applicable research 
     and advocacy organization' means any of the following:
       ``(A) An organization described in subsection (c)(3)--
       ``(i) which is organized or operated exclusively for--

       ``(I) research and educational purposes on matters of 
     public policy or political strategy, or
       ``(II) engaging in advocacy on matters of public policy or 
     political strategy,

       ``(ii) the research, educational, and advocacy material of 
     which is available to the general public, and
       ``(iii) which is not an institution of higher education (as 
     defined in section 1001 of the Higher Education Act of 1965 
     (20 U.S.C. 1001(a))).
       ``(B) An organization described in subsection (c)(4) which 
     is affiliated with an organization described in subparagraph 
     (A).''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
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