,,ib  ,union ,calendar ,no4 #gca  #aahth
 ,,congress  #b;d ,session  ,h4 ,r4     
#hbic  ,report ,no4 #aah-hif1 ,part ,i  
,,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 
,december #ag1 #bjbd ,reported from the 
,committee on ,ways and ,means with an  
amendment ,strike out all after the     
enacting clause and insert the part     
printed in italic  ,december #ag1 #bjbd 
,committee on ,oversight and            
,accountability discharged2 committed to
 the ,committee of the ,whole ,house on 
the ,state of the ,union and ordered to 
be printed ,for text of introduced bill1
 see copy of bill as introduced on ,may 

#h1 #bjbd  ,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 specified tax exempt organization
 shall include in the return required to
 be filed under subsection 7a77#a7 the  
following information3 7,a7 ,the        
aggregate amount of contributions       
received from foreign nationals 7as     

defined in section #cai7;b7 of the      
,federal ,election ,campaign ,act of    
#aiga 7#eb ,u4,s4,c4 #cjaba7;b777 during
 the taxable year4  7,b7 ,the aggregate 
amount described in subparagraph 7,a7   
stated separately with respect to each  
foreign country with respect to which   
any such contribution was received4     
7#b7 ,identification of foreign country 
of contribution ,for purposes of this   
subsection1 the foreign country with    
respect to which a contribution is      
received is--  7,a7 in the case of a    
contribution made by an individual1 each
 foreign country of which such          
individual is a citizen1 and  7,b7 in   
the case of any other contribution1 the 
foreign country under the laws of which 
the person making such contribution was 
created or organized4  7#c7 ,specified  
tax exempt organization ,for purposes of
 this subsection1 the term specified tax
 exempt organization means1 with respect
 to any taxable year1 any organization  
described in section #eja7;c7 which is  

required to file an annual return under 
subsection 7a77#a7 for such taxable year
 if-- 7,a7 the gross receipts of such   
organization for such taxable year equal
 or exceed #bjj1jjj1 or  7,b7 the assets
 of such organization 7determined as of 
the close of such taxable year7 equal or
 exceed #ejj1jjj4  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 section    
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  ,december #ag1 #bjbd ,reported
 from the ,committee on ,ways and ,means
 with an amendment ,december #ag1 #bjbd 
,committee on ,oversight and            
,accountability discharged2 committed to
 the ,committee of the ,whole ,house on 
the ,state of the ,union and ordered to 
be printed