Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2841 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2841
5	5	To amend the Internal Revenue Code of 1986 to require the public disclosure
6	6	of the names and partial addresses of contributors to 501(c) organiza-
7	7	tions that receive Federal funding.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	APRIL10, 2025
10	10	Mr. G
11	11	OSAR(for himself, Mr. BIGGSof Arizona, Mr. BRECHEEN, Mr.
12	12	B
13	13	URCHETT, Mr. CRANE, Mr. NEHLS, Mr. NORMAN, and Mr. WEBERof
14	14	Texas) introduced the following bill; which was referred to the Committee
15	15	on Ways and Means
16	16	A BILL
17	17	To amend the Internal Revenue Code of 1986 to require
18	18	the public disclosure of the names and partial addresses
19	19	of contributors to 501(c) organizations that receive Fed-
20	20	eral funding.
21	21	Be it enacted by the Senate and House of Representa-1
22	22	tives of the United States of America in Congress assembled, 2
23	23	SECTION 1. SHORT TITLE. 3
24	24	This Act may be cited as the ‘‘Putting Trust in 4
25	25	Transparency Act’’. 5
26	26	SEC. 2. FINDINGS AND SENSE OF CONGRESS. 6
27	27	(a) F
28	28	INDINGS.—Congress finds the following: 7
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31	31	•HR 2841 IH
32	32	(1) In the United States, nongovernmental or-1
33	33	ganizations, or NGOs, often assist the Federal gov-2
34	34	ernment with distribution of resources to the Amer-3
35	35	ican People and abroad. 4
36	36	(2) The executive Memo entitled ‘‘Memorandum 5
37	37	for the Heads of Executive Departments and Agen-6
38	38	cies’’, published February 6, 2025, requires execu-7
39	39	tive departments and agencies to review all Federal 8
40	40	funding to nongovernmental organizations; however, 9
41	41	this review does not apply to these organizations’ 10
42	42	non-Federal sources of funding. 11
43	43	(3) The non-Federal sources of NGOs’ extrava-12
44	44	gant revenue are already reported to the Internal 13
45	45	Revenue Service through the Form 990 Schedule B, 14
46	46	but these Forms are not shared government wide. 15
47	47	(4) Article I, Section 8 of the U.S. Constitution 16
48	48	empowers Congress to make rules for the govern-17
49	49	ment and regulate the use of taxpayer dollars. 18
50	50	(5) NGOs that operate independently of the 19
51	51	Federal government and any Federal grants or con-20
52	52	tributions of any amount are not subject to rigorous 21
53	53	Congressional oversight and face limited restrictions 22
54	54	on expression and association. 23
55	55	(6) To empower lawmakers to make responsible 24
56	56	decisions with Americans’ tax dollars and provide 25
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59	59	•HR 2841 IH
60	60	transparency to the American People, all Americans 1
61	61	should have access to the megadonors of NGOs that 2
62	62	leverage Federal dollars for their own agenda. 3
63	63	(b) S
64	64	ENSE OFCONGRESS.—It is the sense of Con-4
65	65	gress that any nongovernmental organization that receives 5
66	66	Federal funding of any kind is acting on behalf of the 6
67	67	United States government and subject to the same fiscal 7
68	68	oversight requirements as executive agencies. 8
69	69	SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTORS TO EX-9
70	70	EMPT ORGANIZATIONS. 10
71	71	(a) A
72	72	MENDMENTS TO INTERNALREVENUECODE OF 11
73	73	1986.— 12
74	74	(1) P
75	75	UBLIC DISCLOSURE OF NAMES AND PAR -13
76	76	TIAL ADDRESSES OF DONORS .—Section 6104 of the 14
77	77	Internal Revenue Code of 1986 is amended— 15
78	78	(A) by inserting ‘‘(except as provided in 16
79	79	subsection (e))’’ after ‘‘name or address’’ each 17
80	80	place it appears, and 18
81	81	(B) by adding at the end the following new 19
82	82	subsection: 20
83	83	‘‘(e) P
84	84	UBLICDISCLOSURE OFFORM990.—In the 21
85	85	case of an organization described in subsection (c) of sec-22
86	86	tion 501 and exempt from taxation under section 501(a) 23
87	87	which receives Federal funding during the taxable year, 24
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90	90	•HR 2841 IH
91	91	the Secretary shall make public any schedule B of Form 1
92	92	990 (or successor Form) filed by such organization— 2
93	93	‘‘(1) within 60 days of processing such Form, 3
94	94	and 4
95	95	‘‘(2) with the name, zip code, and total con-5
96	96	tribution of any contributor unredacted.’’. 6
97	97	(2) L
98	98	OSS OF EXEMPT STATUS FOR FAILURE TO 7
99	99	FILE SCHEDULE B OF FORM 990 .—Section 6033(j) 8
100	100	of such Code is amended by adding at the end the 9
101	101	following new paragraph: 10
102	102	‘‘(4) R
103	103	EVOCATION OF EXEMPT STATUS FOR 11
104	104	FAILURE TO FILE SCHEDULE B OF FORM 990 .— 12
105	105	‘‘(A) N
106	106	OTICE.—If an organization de-13
107	107	scribed in subsection (e) fails to file the Form 14
108	108	required under such subsection by the due date 15
109	109	for the return of tax for such organization for 16
110	110	the taxable year, the Secretary shall notify the 17
111	111	organization— 18
112	112	‘‘(i) that the Internal Revenue Service 19
113	113	has no record of such a return or notice 20
114	114	from such organization, and 21
115	115	‘‘(ii) about the revocation that will 22
116	116	occur under subparagraph (B) if the orga-23
117	117	nization fails to file such a return or notice 24
118	118	within 60 days of such notification. 25
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121	121	•HR 2841 IH
122	122	‘‘(B) REVOCATION.—If an organization de-1
123	123	scribed in subsection (e) fails to file schedule B 2
124	124	of Form 990 of the Internal Revenue Service 3
125	125	(or any successor schedule or Form) with the 4
126	126	return or notice of such organization for the 5
127	127	taxable year, such organization’s status as an 6
128	128	organization exempt from tax under section 7
129	129	501(a) shall be considered revoked on and after 8
130	130	the date set by the Secretary under subpara-9
131	131	graph (A)(ii). The Secretary shall publish and 10
132	132	maintain a list of any organization the status of 11
133	133	which is so revoked.’’. 12
134	134	(b) A
135	135	PPLICATIONNECESSARY FORREINSTATEMENT; 13
136	136	R
137	137	ETROACTIVEREINSTATEMENT ALLOWED IF CAUSE 14
138	138	S
139	139	HOWN.— Section 6033(j) of such Code is amended by 15
140	140	striking ‘‘paragraph (1)’’ each place it appears and insert-16
141	141	ing ‘‘paragraph (1) or (4)’’. 17
142	142	(c) E
143	143	FFECTIVEDATE.—The amendments made by 18
144	144	this section shall apply to returns filed for taxable years 19
145	145	beginning after the date of the enactment of this Act. 20
146	146	Æ
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