H.R. 3966

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3966 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 3966

To amend the Internal Revenue Code of 1986 to provide for the public 
reporting of certain contributions received by charitable organizations 
from foreign governments and foreign political parties.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 12, 2025

Mr. Gooden (for himself and Mr. Tiffany) introduced the following bill; 
which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide for the public 
reporting of certain contributions received by charitable organizations 
from foreign governments and foreign political parties.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Think Tank and Nonprofit Foreign 
Influence Disclosure Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Foreign governments and foreign political parties 
attempt to influence the government and political system of the 
United States through donations to nonprofit charitable 
organizations, especially think tanks and cultural 
organizations. While institutions of higher education are 
required to disclose foreign gifts to the Department of 
Education pursuant to the Higher Education Act, no such 
requirement exists for think tanks and other tax-exempt 
organizations.
(2) The Department of Defense found in its Military and 
Strategic Developments Involving the People's Republic of China 
2019 Report that: ``China conducts influence operations against 
cultural institutions, media organizations, and the business, 
academic, and policy communities of the United States, other 
countries, and international institutions to achieve outcomes 
favorable to its security and military strategy objectives. . . 
. China harnesses academia and educational institutions, think 
tanks, and state-run media to advance its soft power campaign 
in support of China's security interests.''.
(3) According to the unclassified March 2025 Annual Threat 
Assessment of the United States Intelligence Community 
delivered to Congress, the Chinese government is likely to feel 
emboldened to use malign influence more regularly in coming 
years. The lack of transparency surrounding Chinese funding 
flows to organizations in the United States is a growing 
national security risk.
(4) The Chinese Communist Party (CCP) specifically targets 
think tanks as part of its united front work, which is a blend 
of engagement, influence activities, and intelligence 
operations used in part to shape policy toward China and gain 
access to technology. The Central United Front Work Department 
(UFWD), which reports directly to the CCP's Central Committee, 
is the lead organization for coordinating and carrying out 
united front work and oversees organizations operating in the 
United States, including in Washington, DC.
(5) According to a Hoover Institution report, China's 
influence activities have moved beyond a traditional focus on 
diaspora communities to target a far broader range of sectors 
in Western societies, including think tanks, seeking to promote 
views sympathetic to the Chinese government and co-opt United 
States citizens to support China's foreign policy goals and 
economic interests.
(6) Several think tanks, cultural organizations, and 
related entities incorporated in the United States have 
received money or other forms of support from the UFWD and its 
proxies and agents. A 2018 report by the U.S.-China Economic 
and Security Review Commission noted that a number of 
Washington, DC think tanks and universities have received 
funding from Tung Cheehwa, the head of a united front-
affiliated organization called the China-United States Exchange 
Foundation (CUSEF).
(7) In May 2024, Bloomberg News reported that Optica 
Foundation, a United States-based 501(c)(3) tax exempt 
organization, secretly accepted millions of dollars from 
Huawei, which has been designated by the U.S. government as a 
national security threat, as part of a program to fund cutting-
edge research.
(8) According to a December 2023 letter led by the Chairman 
of the House Select Committee on the Strategic Competition 
Between the United States and the Chinese Communist Party, the 
Max Baucus Institute, a 501(c)(3) organization, was promoting a 
study trip for students to China that was funded by united 
front-affiliated CUSEF.
(9) According to a November 2023 report by the House Select 
Committee on the Strategic Competition Between the United 
States and the Chinese Communist Party, China's intelligence 
agencies seek to draw on members of united front organizations 
to support espionage and influence operations, as seen in the 
law enforcement arrests relating to the CCP's police station in 
New York City. In April 2023, the CCP mobilized groups based in 
the United States with ties to its united front organizations 
to join protests against Taiwan's then-president who was 
transiting the United States.

SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTIONS FROM FOREIGN GOVERNMENTS, 
FOREIGN POLITICAL PARTIES, AND OTHER ENTITIES BY CERTAIN 
TAX-EXEMPT ORGANIZATIONS.

(a) Reporting Requirement.--Section 6033(b) of the Internal Revenue 
Code of 1986 is amended by striking ``and'' at the end of paragraph 
(15), by redesignating paragraph (16) as paragraph (17) and by 
inserting after paragraph (15) the following new paragraph:
``(16) with respect to each government of a foreign country 
(within the meaning of section 1(e) of the Foreign Agents 
Registration Act of 1938 (22 U.S.C. 611(e))), each foreign 
political party (within the meaning of section 1(f) of such Act 
(22 U.S.C. 611(f))), and each entity that is directed, 
controlled, financed, or subsidized (in whole or in part) by a 
foreign country specified in section 4872(f)(2) of title 10, or 
agent thereof, which made aggregate contributions and gifts to 
the organization during the year in excess of $10,000, the name 
of such government, political party, or entity and such 
aggregate amount, and''.
(b) Public Disclosure.--Section 6104 of such Code is amended by 
adding at the end the following new subsection:
``(e) Public Disclosure of Certain Information.--The Secretary 
shall make publicly available in a searchable database the following 
information:
``(1) The information furnished under section 6033(b)(16) 
of the Internal Revenue Code of 1986, as amended by this 
section.
``(2) The name of the organization furnishing the 
information described in paragraph (1).
``(3) The aggregate amount reported under such section as 
having been received as contributions or gifts in each year 
from--
``(A) the People's Republic of China,
``(B) the Chinese Communist Party, or
``(C) any entity directed, controlled, financed, or 
subsidized (in whole or in part) by an entity described 
in subparagraph (A) or (B) (or an agent thereof).''.
(c) 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 Act.
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