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US. GOVERNMENT
INFORMATION
GPO
118TH CONGRESS REPT. 118-896
2d Session HOUSE OF REPRESENTATIVES Part 1
AMERICAN DONOR PRIVACY AND FOREIGN FUNDING
TRANSPARENCY ACT
DECEMBER 17, 2024.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 8293]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 8293) to amend the Internal Revenue Code of 1986 to
provide for the public reporting of data on certain contributions re-
ceived by tax-exempt organizations from foreign sources, and for
other purposes, having considered the same, reports favorably
thereon with an amendment and recommends that the bill as
amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 3
A. Purpose and Sum m ary ..................................................................... 3
B. Background and Need for Legislation .................... 4
C. Legislative H istory ........................................................................... . 5
B ackground ..................................................................................... 5
Com m ittee H earings ....................................................................... 5
Com m ittee A ction ........................................................................... 5
D . Designated H earing .......................................................................... 5
II. EXPLANATION OF THE BILL .................................................................. 6
A. Annual Disclosure of Data on Contributions Received by Tax-
Exempt Organizations from Foreign Sources; Protecting Pri-
vacy of Donors to Tax-Exempt Organizations (secs. 2 and 3
of the bill and secs. 6033 and 6104 of the Code) ............. 6
B. Reasons for Change .......................................................................... 8
59-006](ViewImageLocal?handle=hein.congrecreports/crptxagzz0001&div=1&collection=&method=preview&ext=.png&size=3)