[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.
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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
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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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