,i #aah? ,,congress #b;d ,session ,h4 ,r4 #hbic ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #h1 #bjbd,mr4 ,s*weik]t introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ,ov]sight & ,acc\ntability1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = ! public report+ ( data on c]ta9 contributions receiv$ by tax-exempt organizations f =eign s\rces1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,am]ican ,donor ,privacy & ,=eign ,fund+ ,transp>5cy ,act4 #b4 ,annual disclosure ( data on contributions receiv$ by tax-exempt organizations f =eign s\rces 7a7 ,report+ requirem5t ,section #fjcc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7o7 z subsection 7p7 & by ins]t+ aft] subsection 7n7 ! foll[+ new subsection3 7o7 ,contributions receiv$ f =eign s\rces 7#a7 ,9 g5]al ,e organization describ$ 9 section #eja7;c7 :i* is requir$ to file an annual return "u subsection 7a77#a7 = any taxable ye> %all include 9 su* return ! foll[+ in=mation ) respect to contributions f a =eign s\rce dur+ su* taxable ye>3 7,a7 ,:e!r ! organization accept$ any su* contributions4 7,b7 ,! aggregate am\nt ( all su* contributions receiv$ 7if any74 7,c7 ,! c\ntry ( citiz5%ip or pr9cipal place ( bus9ess 7z ! case may be7 ( any =eign s\rce mak+ su* a contribution to ! organization4 7,d7 ,! aggregate am\nt ( contributions receiv$1 gr\p$ by s\rce c\ntry4 7#b7 ,def9itions ,= purposes ( ?is subsection-- 7,a7 ,=eign s\rce ,! t]m =eign s\rce means-- 7i7 any =eign pr9cipal 7z def9$ 9 section #a ( ! ,=eign ,ag5ts ,regi/ration ,act ( #aich 7#bb ,u4,s4,c4 #faa71 except t su* t]m %all n include any individual if x is e/abli%$ t su* individual is a citiz5 ( ! ,unit$ ,/ates71 & 7ii7 any ag5t ( a =eign pr9cipal 7z def9$ 9 su* section #a1 det]m9$ by only treat+ =eign pr9cipals 7)9 ! mean+ ( clause 7i7 ( ?is subp>agraph7 z =eign pr9cipals74 7,b7 ,s\rce c\ntry ,! t]m s\rce c\ntry means ! c\ntry ( citiz5%ip or pr9cipal place ( bus9ess 7z ! case may be7 ( a =eign s\rce4 4 7b7 ,public disclosure ,section #fajd ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,public disclosure ( c]ta9 in=mation ,! ,secret>y %all make publicly available 9 a se>*able database ! foll[+ in=mation3 7#a7 ,! in=mation furni%$ "u section #fjcc7o7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,! "n ( ! organization furni%+ ! in=mation describ$ 9 p>agraph 7#a74 4 7c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to returns fil$ = taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,protect+ privacy ( donors to tax-exempt organizations 7a7 ,re/rictions on collection ( donor in=mation 7#a7 ,re/rictions ,an entity ( ! ,f$]al ,gov]nm5t may n collect or require ! submission ( in=mation on ! id5tification ( any donor to a tax-exempt organization4 7#b7 ,exceptions ,p>agraph 7#a7 %all n apply to ! foll[+3 7,a7 ,! ,int]nal ,rev5ue ,s]vice1 act+ lawfully pursuant to section #fjcc ( ! ,int]nal ,rev5ue ,code ( #aihf or any successor provision4 7,b7 ,! ,secret>y ( ! ,s5ate & ! ,cl]k ( ! ,h\se ( ,repres5tatives1 act+ lawfully pursuant to section #c ( ! ,lobby+ ,disclosure ,act ( #aiie 7#b ,u4,s4,c4 #afjd74 7,c7 ,! ,f$]al ,election ,commission1 act+ lawfully pursuant to section #eaj ( title #cf1 ,unit$ ,/ates ,code4 7,d7 ,an entity act+ pursuant to a lawful ord] ( a c\rt or adm9i/rative body :i* has ! au?ority "u law to direct ! entity to collect or require ! submission ( ! in=mation1 b only to ! ext5t p]mitt$ by ! lawful ord] ( su* c\rt or adm9i/rative body4 7b7 ,re/rictions on release ( donor in=mation 7#a7 ,re/rictions ,an entity ( ! ,f$]al gov]nm5t may n disclose to ! public in=mation reveal+ ! id5tification ( any donor to a tax-exempt organization4 7#b7 ,exceptions ,p>agraph 7#a7 does n apply to ! foll[+3 7,a7 ,! ,int]nal ,rev5ue ,s]vice1 act+ lawfully pursuant to section #fajd ( ! ,int]nal ,rev5ue ,code ( #aihf or any successor provision4 7,b7 ,! ,secret>y ( ! ,s5ate & ! ,cl]k ( ! ,h\se ( ,repres5tatives1 act+ lawfully pursuant to section #c ( ! ,lobby+ ,disclosure ,act ( #aiie 7#b ,u4,s4,c4 #afjd74 7,c7 ,! ,f$]al ,election ,commission1 act+ lawfully pursuant to section #eaj ( title #cf1 ,unit$ ,/ates ,code4 7,d7 ,an entity act+ pursuant to a lawful ord] ( a c\rt or adm9i/rative body :i* has ! au?ority "u law to direct ! entity to disclose ! in=mation1 b only to ! ext5t p]mitt$ by ! lawful ord] ( su* c\rt or adm9i/rative body4 7,e7 ,an entity :i* discloses ! in=mation z au?oriz$ by ! organization4 7c7 ,tax-,exempt organization def9$ ,9 ?is section1 a tax-exempt organization means an organization :i* is describ$ 9 section #eja7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & exempt f taxation "u section #eja7;a7 ( su* ,code4 ,no?+ 9 ?is subsection may be con/ru$ to treat a political organization "u section #ebg ( su* ,code z a tax-exempt organization = purposes ( ?is section4 7d7 ,p5alties ,x %all be unlawful = any (fic] or employee ( ! ,unit$ ,/ates1 or any =m] (fic] or employee1 willfully to disclose to any p]son1 except z au?oriz$ 9 ?is section1 any in=mation reveal+ ! id5tification ( any donor to a tax-exempt organization4 ,any violation ( ?is section %all be a felony puni%able ^u conviction by a f9e 9 any am\nt n exce$+ #bej1jjj1 or imprisonm5t ( n m ?an #e ye>s1 or bo?1 toge!r ) ! co/s ( prosecution1 & if su* (f5se is committ$ by any (fic] or employee ( ! ,unit$ ,/ates1 he %all1 9 addition to any o!r puni%m5t1 be dismiss$ f (fice or dis*>g$ f employm5t ^u conviction = su* (f5se4