,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #haff  ,,in ,,the ,,house ,,of  
,,representatives  ,march #cj1 #bjbf,mr4
 ,self introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 deny tax-exempt status to certain      
organizations receiving contributions or
 gifts from citizens or nationals of    
foreign adversaries4  #a4 ,short title  
,this ,act may be cited as the ,guarding
 ,u4,s4 ,associations from ,rogue       
,donations ,act or the ,,guard ,act4    
#b4 ,denial of tax-exempt status to     
certain organizations receiving         
contributions or gifts from citizens or 
nationals of foreign adversaries  7a7   
,in general ,section #eja of the        
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subsection3  7s7 ,denial  
of tax-,exempt status to certain        
organizations receiving contributions or
 gifts from citizens or nationals of    

foreign adversaries  7#a7 ,in general   
,any organization described in paragraph
 7#c7 or 7#d7 of subsection 7c7 which   
receives any contribution or gift       
7within the meaning of section          
#fjcc7;b77#e77 from any individual who  
is a citizen or national of a foreign   
adversary shall not be exempt from      
taxation under subsection 7a7 for any   
taxable year ending on or after the date
 of the receipt of such contribution or 
gift4  7#b7  ,foreign adversary  ,for   
purposes of paragraph 7#a71 the term    
foreign adversary means--  7,a7 the     
,people's ,republic of ,china1 including
 the ,hong ,kong and ,macau ,special    
,administrative ,regions1  7,b7 the     
,republic of ,cuba1  7,c7 the ,islamic  
,republic of ,iran1  7,d7 the           
,democratic ,people's ,republic of      
,korea1  7,e7 the ,russian ,federation1 
and  7,f7 such other foreign country as 
the ,secretary1 in consultation with the
 ,secretary of ,state1 determines is in 
the national security interest of the   

,united ,states4  4  7b7 ,effective date
 ,the amendment made by this section    
shall apply with respect to             
contributions or gifts received after   
the date of the enactment of this ,act4