,i  #aahth ,,congress  #b;d ,session    
,h4 ,r4 #hbic  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjbd,mr4   
,schweikert introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,oversight
 and ,accountability1 for a period to be
 subsequently determined by the         
,speaker1 in each case for consideration
 of such provisions as fall within the  
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide for  
the public reporting of data on certain 
contributions received by tax-exempt    
organizations from foreign sources1 and 
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,american
 ,donor ,privacy and ,foreign ,funding  
,transparency ,act4  #b4 ,annual        
disclosure of data on contributions     
received by tax-exempt organizations    
from foreign sources  7a7 ,reporting    
requirement ,section #fjcc of the       

,internal ,revenue ,code of #aihf is    
amended by redesignating subsection 7o7 
as subsection 7p7 and by inserting after
 subsection 7n7 the following new       
subsection3  7o7 ,contributions received
 from foreign sources  7#a7 ,in general 
,every organization described in section
 #eja7;c7 which is required to file an  
annual return under subsection 7a77#a7  
for any taxable year shall include in   
such return the following information   
with respect to contributions from a    
foreign source during such taxable year3
 7,a7 ,whether the organization accepted
 any such contributions4  7,b7 ,the     
aggregate amount of all such            
contributions received 7if any74  7,c7  
,the country of citizenship or principal
 place of business 7as the case may be7 
of any foreign source making such a     
contribution to the organization4  7,d7 
,the aggregate amount of contributions  
received1 grouped by source country4    
7#b7 ,definitions ,for purposes of this 
subsection-- 7,a7 ,foreign source ,the  

term foreign source means-- 7i7 any     
foreign principal 7as defined in section
 #a of the ,foreign ,agents             
,registration ,act of #aich 7#bb        
,u4,s4,c4 #faa71 except that such term  
shall not include any individual if it  
is established that such individual is a
 citizen of the ,united ,states71 and   
7ii7 any agent of a foreign principal   
7as defined in such section #a1         
determined by only treating foreign     
principals 7within the meaning of clause
 7i7 of this subparagraph7 as foreign   
principals74  7,b7 ,source country ,the 
term source country means the country of
 citizenship or principal place of      
business 7as the case may be7 of a      
foreign source4  4  7b7 ,public         
disclosure ,section #fajd of such ,code 
is amended by adding at the end the     
following new subsection3  7e7 ,public  
disclosure of certain information ,the  
,secretary shall make publicly available
 in a searchable database the following 
information3 7#a7 ,the information      

furnished under section #fjcc7o7 of the 
,internal ,revenue ,code of #aihf4  7#b7
 ,the name of the organization          
furnishing the information described in 
paragraph 7#a74  4  7c7 ,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 ,act4  #c4 ,protecting
 privacy of donors to tax-exempt        
organizations  7a7 ,restrictions on     
collection of donor information  7#a7   
,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 organization4  7#b7          
,exceptions ,paragraph 7#a7 shall not   
apply to the following3 7,a7 ,the       
,internal ,revenue ,service1 acting     
lawfully pursuant to section #fjcc of   
the ,internal ,revenue ,code of #aihf or
 any successor provision4  7,b7 ,the    
,secretary of the ,senate and the ,clerk
 of the ,house of ,representatives1     

acting lawfully pursuant to section #c  
of the ,lobbying ,disclosure ,act of    
#aiie 7#b ,u4,s4,c4 #afjd74  7,c7 ,the  
,federal ,election ,commission1 acting  
lawfully pursuant to section #eaj of    
title #cf1 ,united ,states ,code4  7,d7 
,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 information1 but  
only to the extent permitted by the     
lawful order of such court or           
administrative body4  7b7 ,restrictions 
on release of donor information  7#a7   
,restrictions ,an entity of the ,federal
 government may not disclose to the     
public information revealing the        
identification of any donor to a        
tax-exempt organization4  7#b7          
,exceptions ,paragraph 7#a7 does not    
apply to the following3 7,a7 ,the       
,internal ,revenue ,service1 acting     
lawfully pursuant to section #fajd of   
the ,internal ,revenue ,code of #aihf or

 any successor provision4  7,b7 ,the    
,secretary of the ,senate and the ,clerk
 of the ,house of ,representatives1     
acting lawfully pursuant to section #c  
of the ,lobbying ,disclosure ,act of    
#aiie 7#b ,u4,s4,c4 #afjd74  7,c7 ,the  
,federal ,election ,commission1 acting  
lawfully pursuant to section #eaj of    
title #cf1 ,united ,states ,code4  7,d7 
,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       
information1 but only to the extent     
permitted by the lawful order of such   
court or administrative body4  7,e7 ,an 
entity which discloses the information  
as authorized by the organization4  7c7 
,tax-,exempt organization defined ,in   
this section1 a tax-exempt organization 
means an organization which is described
 in section #eja7;c7 of the ,internal   
,revenue ,code of #aihf and exempt from 
taxation under section #eja7;a7 of such 
,code4 ,nothing in this subsection may  

be construed to treat a political       
organization under section #ebg of such 
,code as a tax-exempt organization for  
purposes of this section4  7d7          
,penalties ,it shall be unlawful for any
 officer or employee of the ,united     
,states1 or any former officer or       
employee1 willfully to disclose to any  
person1 except as authorized in this    
section1 any information revealing the  
identification of any donor to a        
tax-exempt organization4 ,any violation 
of this section shall be a felony       
punishable upon conviction by a fine in 
any amount not exceeding #bej1jjj1 or   
imprisonment of not more than #e years1 
or both1 together with the costs of     
prosecution1 and if such offense is     
committed by any officer or employee of 
the ,united ,states1 he shall1 in       
addition to any other punishment1 be    
dismissed from office or discharged from
 employment upon conviction for such    
offense4