H.R. 8166

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8166 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8166

To amend the Internal Revenue Code of 1986 to deny tax-exempt status to 
certain organizations receiving contributions or gifts from citizens or 
nationals of foreign adversaries.

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IN THE HOUSE OF REPRESENTATIVES

March 30, 2026

Mr. Self introduced the following bill; which was referred to the 
Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to deny tax-exempt status to 
certain organizations receiving contributions or gifts from citizens or 
nationals of foreign adversaries.

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 ``Guarding U.S. Associations from 
Rogue Donations Act'' or the ``GUARD Act''.

SEC. 2. DENIAL OF TAX-EXEMPT STATUS TO CERTAIN ORGANIZATIONS RECEIVING 
CONTRIBUTIONS OR GIFTS FROM CITIZENS OR NATIONALS OF 
FOREIGN ADVERSARIES.

(a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
``(s) Denial of Tax-Exempt Status to Certain Organizations 
Receiving Contributions or Gifts From Citizens or Nationals of Foreign 
Adversaries.--
``(1) In general.--Any organization described in paragraph 
(3) or (4) of subsection (c) which receives any contribution or 
gift (within the meaning of section 6033(b)(5)) from any 
individual who is a citizen or national of a foreign adversary 
shall not be exempt from taxation under subsection (a) for any 
taxable year ending on or after the date of the receipt of such 
contribution or gift.
``(2) Foreign adversary.--For purposes of paragraph (1), 
the term `foreign adversary' means--
``(A) the People's Republic of China, including the 
Hong Kong and Macau Special Administrative Regions,
``(B) the Republic of Cuba,
``(C) the Islamic Republic of Iran,
``(D) the Democratic People's Republic of Korea,
``(E) the Russian Federation, and
``(F) such other foreign country as the Secretary, 
in consultation with the Secretary of State, determines 
is in the national security interest of the United 
States.''.
(b) 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 Act.
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