,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hbij  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #h1 #bjbd,mr4    
,smuck] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to require ! public      
disclosure ( grants made by c]ta9       
tax-exempt organizations to =eign       
entities4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,=eign ,grant ,report+     
,act4  #b4 ,disclosure ( grants made by 
c]ta9 tax-exempt organizations to =eign 
entities  7a7 ,9 g5]al ,section #fjcc ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by r$esignat+ subsection 7o7 z    
subsection 7p7 & by ins]t+ aft]         
subsection 7n7 ! foll[+ new subsection3 
7o7 ,requirem5t ,to report c]ta9        
in=mation ) respect to grants to =eign  
entities  7#a7 ,9 g5]al ,if an          
organization describ$ 9 section #eja7;c7
 :i* files an annual return "u          
subsection 7a7 is requir$ to include 9  
su* return in=mation reg>d+ any grant or

 o!r assi/ance provid$ by su*           
organization to any =eign entity1 su*   
organization %all include 9 su* return  
79 addition to ! in=mation s requir$ to 
be includ$7 ! foll[+ in=mation3 7,a7 ,! 
"n & address ( su* =eign entity4  7,b7  
,! aggregate am\nt ( su* grants or o!r  
assi/ance provid$ to su* =eign entity   
dur+ ! ye>4  7,c7 ,:e!r su* =eign entity
 is describ$ 9 ea* ( ! foll[+ clauses3  
7i7 ,an entity recogniz$ z a *>ity by ! 
=eign c\ntry 9 :i* su* entity is        
organiz$4  7ii7 ,an organization        
describ$ 9 section #eja7;c77#c7 & exempt
 f tax "u section #eja7;a74  7iii7 ,an  
organization ) respect to :i* !         
organization mak+ ! return "u subsection
 7a7 has made a good fai? det]m9ation t 
! =eign entity is an organization       
describ$ 9 section #dide7;d77#d77;,a74  
7iv7 ,an organization :i* is n describ$ 
9 clause 7i71 7ii71 or 7iii74  7#b7     
,=eign entity ,= purposes ( ?is         
subsection1 ! t]m =eign entity means any
 organization or entity creat$ or       

organiz$ outside ! ,unit$ ,/ates4 ,=    
purposes ( ! prec$+ s5t5ce1 ! t]m ,unit$
 ,/ates includes ! possessions ( !      
,unit$ ,/ates4  7#c7 ,indirect          
contributions ,9 ! case ( any grant or  
o!r contribution made indirectly to any 
=eign entity1 ! in=mation requir$ to be 
report$ "u p>agraph 7#a7 %all be report$
 ) respect to ea* p]son to :i* su* grant
 or o!r contribution is made directly or
 indirectly4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is subsection %all    
apply to returns fil$ = taxable ye>s    
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4