,,ib ,union ,cal5d> ,no4 #fff #aai?     
,,congress  #b;d ,session  ,h4 ,r4 #iggb
 ,report ,no4 #aai-gfe ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,july #ah1        
#bjbf,mr4 ,s*weik]t introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,augu/ #bg1             
#bjbf;,additional sponsor3 ,mr4 ,f9e    
,augu/ #bg1 #bjbf,report$ ) an am5dm5t1 
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,july #ah1 #bjbf  ,a      
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to require disclosure by  
c]ta9 tax-exempt organizations (        
in=mation relat+ to =eign contributions 
to su* organizations4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,=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$esignat+    
subsection 7p7 z subsection 7q7 & by    
ins]t+ aft] subsection 7o7 ! foll[+ new 
subsection3  7p7 ,contributions receiv$ 
f =eign s\rces  7#a7 ,9 g5]al ,e        
specifi$ tax exempt organization %all   
include on ! return requir$ "u          
subsection 7a7 ! foll[+ in=mation3 7,a7 
,! aggregate am\nt ( contributions      
receiv$ f =eign nationals 7z def9$ 9    
section #cai7;b7 ( ! ,f$]al ,election   
,campaign ,act ( #aiga7 dur+ ! taxable  
ye>4  7,b7 ,! aggregate am\nt (         
contributions receiv$ f =eign nationals 
7z s def9$7 /at$ sep>ately ) respect to 
ea* =eign c\ntry ( conc]n 7z def9$ 9    
section #ajfab ( ! ,rese>* &            
,developm5t1 ,competition1 & ,innovation
 ,act7 dur+ ! taxable ye>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
 if-- 7,a7 ! gross receipts ( su*       
organization = ! prec$+ taxable ye>     
equal or exce$ #bjj1jjj1 or  7,b7 !     
assets ( su* organization 7det]m9$ z ( !
 close ( su* prec$+ taxable ye>7 equal  
or exce$ #ejj1jjj4  7#d7 ,reliance on   
repres5tation ,= purposes ( ?is         
subsection1 an organization may rely on 
! repres5tation ( a donor z to !        
nationality ( su* donor unless su*      
organization kn[s or %\ld h kn[n t su*  
repres5tation is false4  7#e7           
,regulations ,! ,secret>y may require   
specifi$ tax exempt organizations to    
collect su* in=mation f =eign nationals 

:o make contributions to su*            
organizations at su* "t & 9 su* mann] z 
! ,secret>y det]m9es appropriate = !    
purposes ( ?is subsection4  4  7b7      
,effective date ,! am5dm5ts made by     
subsection 7a7 %all apply to returns    
fil$ = taxable ye>s beg9n+ aft] ! date t
 is #a ye> aft] ! date ( ! enactm5t (   
?is ,act4  ,augu/ #bg1 #bjbf,report$ )  
an am5dm5t1 committ$ to ! ,committee ( !
 ,:ole ,h\se on ! ,/ate ( ! ,union1 &   
ord]$ to be pr9t$