,,ib  ,union ,cal5d> ,no4 #gca  #aah?   
,,congress  #b;d ,session  ,h4 ,r4 #hbic
  ,report ,no4 #aah-hif1 ,"p ,i  ,,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$  ,decemb] #ag1 #bjbd ,report$ f 
! ,committee on ,ways & ,means ) an     
am5dm5t ,/rike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic      
,decemb] #ag1 #bjbd ,committee on       
,ov]sight & ,acc\ntability dis*>g$2     
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union & ord]$ to be    
pr9t$ ,= text ( introduc$ bill1 see copy
 ( bill z introduc$ on ,may #h1 #bjbd   
,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        
specifi$ tax exempt organization %all   
include 9 ! return requir$ to be fil$ "u
 subsection 7a77#a7 ! foll[+ in=mation3 
7,a7 ,! aggregate am\nt ( contributions 
receiv$ f =eign nationals 7z def9$ 9    
section #cai7;b7 ( ! ,f$]al ,election   
,campaign ,act ( #aiga 7#eb ,u4,s4,c4   
#cjaba7;b777 dur+ ! taxable ye>4  7,b7  
,! aggregate am\nt describ$ 9           
subp>agraph 7,a7 /at$ sep>ately )       
respect to ea* =eign c\ntry ) respect to

 :i* any su* contribution 0 receiv$4    
7#b7 ,id5tification ( =eign c\ntry (    
contribution ,= purposes ( ?is          
subsection1 ! =eign c\ntry ) respect to 
:i* a contribution is receiv$ is--  7,a7
 9 ! case ( a contribution made by an   
individual1 ea* =eign c\ntry ( :i* su*  
individual is a citiz51 &  7,b7 9 ! case
 ( any o!r contribution1 ! =eign c\ntry 
"u ! laws ( :i* ! p]son mak+ su*        
contribution 0 creat$ or organiz$4  7#c7
 ,specifi$ tax exempt organization ,=   
purposes ( ?is subsection1 ! t]m        
specifi$ tax exempt organization means1 
) respect to any taxable ye>1 any       
organization describ$ 9 section #eja7;c7
 :i* is requir$ to file an annual return
 "u subsection 7a77#a7 = su* taxable ye>
 if-- 7,a7 ! gross receipts ( su*       
organization = su* taxable ye> equal or 
exce$ #bjj1jjj1 or  7,b7 ! assets ( su* 
organization 7det]m9$ z ( ! close ( su* 
taxable ye>7 equal or exce$ #ejj1jjj4  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 section %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 
,decemb] #ag1 #bjbd ,report$ f !        
,committee on ,ways & ,means ) an       
am5dm5t ,decemb] #ag1 #bjbd ,committee  
on ,ov]sight & ,acc\ntability dis*>g$2  
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union & ord]$ to be    
pr9t$