,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #gjc ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #bb1 #bjai,mr4 ,conaway introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make public ! names & addresses ( =eign p]sons contribut+ #ej1jjj or m to c]ta9 tax-exempt organizations & to require disclosure ( =eign campaign contributions4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,uncov]+ ,=eign ,influ5ce 9 ! ,unit$ ,/ates ,act ( #bjai4 #b4 ,public availability ( #eja7;c77#c7 annual return in=mation relat+ to =eign p]son contributions 7a7 ,secret>y ,section #fajd7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ #eji7;a7 or & ins]t+ #eji7;a712 7#b7 by ins]t+ 1 or z provid$ 9 ! la/ s5t5ce ( ?is subsection aft] "u section #ebg2 & 7#c7 by add+ at ! end ! foll[+3 ,organizations describ$ 9 section #eja7;c77#c7 %all make available to ! public 9 ! same mann] z in=mation "u ! fir/ s5t5ce ( ?is subsection ! "n & address ( ea* =eign p]son 7z def9$ 9 subsection 7d77#c77;,c77 :o contribut$ #ej1jjj or m to ! organization = ! taxable ye>44 7b7 ,organization ,section #fajd7;d77#c7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,disclosure ( c]ta9 contributions f =eign p]sons 7i7 ,9 g5]al ,subp>agraph 7,a7 %all n apply 9 ! case ( ! "n & address ( a =eign p]son requir$ "u ! la/ s5t5ce ( subsection 7b7 to be made available to ! public4 7ii7 ,=eign p]son ,= purposes ( ?is subsection1 ! t]m =eign p]son means-- 7,i7 any p]son :o is n a ,unit$ ,/ates p]son 7z def9$ 9 section #ggja7;a77#cj71 7,,ii7 any =eign gov]nm5t or =eign gov]nm5tal entity 7or any entity own$ by1 controll$ by1 or consi/+ ( "o or m !re(71 or 7,,iii7 any corporation :i* is =eign own$ 7)9 ! mean+ ( section #bfi;,b7e77#b774 ,su* t]m %all include su* p>tn]%ips1 tru/s1 associations1 e/ates1 or o!r =ms ( c>ry+ on a bus9ess or activity z ! ,secret>y %all by regulation prescribe bas$ on rules simil> to ! rules ( subp>agraph 7,a77iii74 7iii7 ,coord9ation ) report+ relat+ to contributions made ?r\gh int]m$i>ies ,= purposes ( ?is subp>agraph & ! la/ s5t5ce ( subsection 7b71 any =eign p]son ) respect to :om a writt5 /atem5t is furni%$ to ! organization "u section #fjej,x7c7 %all be treat$ z hav+ made to ! organization ! contribution to :i* su* /atem5t relates4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 #c4 ,report+ requirem5ts = =eign contributions to #eja7;c77#c7 organizations ?r\gh int]m$i>ies 7a7 ,9 g5]al ,subp>t ,b ( "p ,,iii ( sub*apt] ,a ( *apt] #fa ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fjej,x4 ,returns relat+ to =eign contributions to #eja7;c77#c7 organizations ?r\gh int]m$i>ies 7a7 ,9 g5]al ,a return %all be made by any p]son :o z an int]m$i>y makes a contribution on behalf ( a =eign p]son to an applicable exempt organization ) ! reasonable expectation t 9 connection ) su* contribution su* organization w p]=m policy analysis = ! b5efit ( su* =eign p]son4 7b7 ,=m & mann] ( return ,su* return %all-- 7#a7 be made at su* "t & 9 su* =m & mann] z ! ,secret>y %all prescribe1 & 7#b7 conta9 ! "n & address ( ! =eign p]son & ! am\nt ( ! contribution to :i* su* return relates4 7c7 ,/atem5t %all be furni%$ to organization ,e p]son requir$ to make a return "u subsection 7a7 ) respect to a contribution %all furni% to ! organization to :i* su* contribution 0 made a writt5 /atem5t %[+-- 7#a7 ! in=mation requir$ to be %[n on ! return "u subsection 7a71 & 7#b7 ! "n & address ( ! p]son requir$ to make su* return4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,=eign p]son ,! t]m =eign p]son has ! mean+ giv5 su* t]m by section #fajd7;d77#c77;,c77ii74 7#b7 ,applicable exempt organization ,! t]m applicable exempt organization means an organization describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a74 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,b ( "p ,,iii ( sub*apt] ,a ( *apt] #fa ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fjej,x4 ,returns relat+ to =eign contributions to #eja7;c77#c7 organizations ?r\gh int]m$i>ies4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to contributions made aft] ,decemb] #ca1 #bjah4 #d4 ,imposition ( tax on undisclos$ =eign contributions 7a7 ,9 g5]al ,subtitle ,d ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new *apt]3 #ej;,a ,=eign ,contributions ,sec4 #ejjj;,d4 ,imposition ( tax on undisclos$ =eign contributions4 #ejjj;,d4 ,imposition ( tax on undisclos$ =eign contributions 7a7 ,imposition ( tax ,9 ! case ( a ,unit$ ,/ates p]son :o makes an applicable =eign-s\rce political contribution & fails to disclose su* contribution dur+ ! #cj-;day p]iod beg9n+ on ! date su* contribution 0 made1 !re is h]eby impos$ on any su* failure a tax equal to ! applicable p]c5tage ( ! am\nt ( su* contribution4 7b7 ,applicable p]c5tage ,= purposes ( ?is section1 ! applicable p]c5tage %all be #aj p]c5t1 increas$ by #aj p]c5tage po9ts 7b n to m ?an #ajj p]c5t7 = ea* subsequ5t #cj-;day p]iod 7or fraction !re(7 !reaft] dur+ :i* su* failure cont9ues4 7c7 ,applicable =eign-,s\rce political contribution ,= purposes ( ?is section1 ! t]m applicable =eign-s\rce political contribution means any contribution directly or indirectly = ! b5efit ( a c&idate = ,f$]al1 ,/ate1 or local elect$ (fice 9 ! ,unit$ ,/ates :i* is made on behalf (1 or is fund$ by1 a p]son o!r ?an a ,unit$ ,/ates p]son or bona fide resid5t 7z def9$ 9 section #icg7;a77 ( a possession ( ! ,unit$ ,/ates4 7d7 ,=m & mann] ( disclosure ,! disclosure requir$ "u subsection 7a7 %all be made to ! ,secret>y1 & %all be made publicly available1 9 su* =m & mann] z ! ,secret>y %all prescribe4 ,su* disclosure %all include ! am\nt ( ! contribution & %all id5tify on ^: behalf su* contribution 0 made4 4 7b7 ,cl]ical am5dm5t ,! table ( *apt]s = subtitle ,d ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,*apt] #ej;,a4 ,=eign ,contributions 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to contributions made aft] ,decemb] #ca1 #bjah4