[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2841 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 2841
To amend the Internal Revenue Code of 1986 to require the public
disclosure of the names and partial addresses of contributors to 501(c)
organizations that receive Federal funding.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 10, 2025
Mr. Gosar (for himself, Mr. Biggs of Arizona, Mr. Brecheen, Mr.
Burchett, Mr. Crane, Mr. Nehls, Mr. Norman, and Mr. Weber of Texas)
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 require the public
disclosure of the names and partial addresses of contributors to 501(c)
organizations that receive Federal funding.
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 ``Putting Trust in Transparency Act''.
SEC. 2. FINDINGS AND SENSE OF CONGRESS.
(a) Findings.--Congress finds the following:
(1) In the United States, nongovernmental organizations, or
NGOs, often assist the Federal government with distribution of
resources to the American People and abroad.
(2) The executive Memo entitled ``Memorandum for the Heads
of Executive Departments and Agencies'', published February 6,
2025, requires executive departments and agencies to review all
Federal funding to nongovernmental organizations; however, this
review does not apply to these organizations' non-Federal
sources of funding.
(3) The non-Federal sources of NGOs' extravagant revenue
are already reported to the Internal Revenue Service through
the Form 990 Schedule B, but these Forms are not shared
government wide.
(4) Article I, Section 8 of the U.S. Constitution empowers
Congress to make rules for the government and regulate the use
of taxpayer dollars.
(5) NGOs that operate independently of the Federal
government and any Federal grants or contributions of any
amount are not subject to rigorous Congressional oversight and
face limited restrictions on expression and association.
(6) To empower lawmakers to make responsible decisions with
Americans' tax dollars and provide transparency to the American
People, all Americans should have access to the megadonors of
NGOs that leverage Federal dollars for their own agenda.
(b) Sense of Congress.--It is the sense of Congress that any
nongovernmental organization that receives Federal funding of any kind
is acting on behalf of the United States government and subject to the
same fiscal oversight requirements as executive agencies.
SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTORS TO EXEMPT ORGANIZATIONS.
(a) Amendments to Internal Revenue Code of 1986.--
(1) Public disclosure of names and partial addresses of
donors.--Section 6104 of the Internal Revenue Code of 1986 is
amended--
(A) by inserting ``(except as provided in
subsection (e))'' after ``name or address'' each place
it appears, and
(B) by adding at the end the following new
subsection:
``(e) Public Disclosure of Form 990.--In the case of an
organization described in subsection (c) of section 501 and exempt from
taxation under section 501(a) which receives Federal funding during the
taxable year, the Secretary shall make public any schedule B of Form
990 (or successor Form) filed by such organization--
``(1) within 60 days of processing such Form, and
``(2) with the name, zip code, and total contribution of
any contributor unredacted.''.
(2) Loss of exempt status for failure to file schedule b of
form 990.--Section 6033(j) of such Code is amended by adding at
the end the following new paragraph:
``(4) Revocation of exempt status for failure to file
schedule b of form 990.--
``(A) Notice.--If an organization described in
subsection (e) fails to file the Form required under
such subsection by the due date for the return of tax
for such organization for the taxable year, the
Secretary shall notify the organization--
``(i) that the Internal Revenue Service has
no record of such a return or notice from such
organization, and
``(ii) about the revocation that will occur
under subparagraph (B) if the organization
fails to file such a return or notice within 60
days of such notification.
``(B) Revocation.--If an organization described in
subsection (e) fails to file schedule B of Form 990 of
the Internal Revenue Service (or any successor schedule
or Form) with the return or notice of such organization
for the taxable year, such organization's status as an
organization exempt from tax under section 501(a) shall
be considered revoked on and after the date set by the
Secretary under subparagraph (A)(ii). The Secretary
shall publish and maintain a list of any organization
the status of which is so revoked.''.
(b) Application Necessary for Reinstatement; Retroactive
Reinstatement Allowed if Cause Shown.-- Section 6033(j) of such Code is
amended by striking ``paragraph (1)'' each place it appears and
inserting ``paragraph (1) or (4)''.
(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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