Sec. 102. Annual disclosure of contributions from foreign governments and political parties by certain tax-exempt organizations
223 words·~1 min read·
/bill/117/hr/8106/ih/section-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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: 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) )) and each foreign political party (within the meaning of section 1(f) of such Act ( 22 U.S.C. 611(f) ) which made aggregate contributions and gifts to the organization during the year in excess of $50,000, the name of such government or political party and such aggregate amount, and . Section 6104 of such Code is amended by adding at the end the following new subsection: The Secretary shall make publicly available in a searchable database the following information: The information furnished under section 6033(b)(16) of the Internal Revenue Code of 1986. The name of the organization furnishing the information described in paragraph (1). The aggregate amount reported under paragraph
(1)as having been received as contributions or gifts in each year from each government of a foreign country and each foreign political party. . The amendments made by this section shall apply to returns filed for taxable years beginning after the date of the enactment of this Act.
Connectionstraces to 1
Traces to 1 document
U.S. Code
Citation graph
cites case law
Sec. 102
Annual disclosure of contributions from foreign governments and political parties by certain tax-exempt organizations
Cites 1Cited by 0 across 0 sources