I
119THCONGRESS
1
STSESSION 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) organiza-
tions that receive Federal funding.
IN THE HOUSE OF REPRESENTATIVES
APRIL10, 2025
Mr. G
OSAR(for himself, Mr. BIGGSof Arizona, Mr. BRECHEEN, Mr.
B
URCHETT, Mr. CRANE, Mr. NEHLS, Mr. NORMAN, and Mr. WEBERof
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 Fed-
eral funding.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Putting Trust in 4
Transparency Act’’. 5
SEC. 2. FINDINGS AND SENSE OF CONGRESS. 6
(a) F
INDINGS.—Congress finds the following: 7
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(1) In the United States, nongovernmental or-1
ganizations, or NGOs, often assist the Federal gov-2
ernment with distribution of resources to the Amer-3
ican People and abroad. 4
(2) The executive Memo entitled ‘‘Memorandum 5
for the Heads of Executive Departments and Agen-6
cies’’, published February 6, 2025, requires execu-7
tive departments and agencies to review all Federal 8
funding to nongovernmental organizations; however, 9
this review does not apply to these organizations’ 10
non-Federal sources of funding. 11
(3) The non-Federal sources of NGOs’ extrava-12
gant revenue are already reported to the Internal 13
Revenue Service through the Form 990 Schedule B, 14
but these Forms are not shared government wide. 15
(4) Article I, Section 8 of the U.S. Constitution 16
empowers Congress to make rules for the govern-17
ment and regulate the use of taxpayer dollars. 18
(5) NGOs that operate independently of the 19
Federal government and any Federal grants or con-20
tributions of any amount are not subject to rigorous 21
Congressional oversight and face limited restrictions 22
on expression and association. 23
(6) To empower lawmakers to make responsible 24
decisions with Americans’ tax dollars and provide 25
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transparency to the American People, all Americans 1
should have access to the megadonors of NGOs that 2
leverage Federal dollars for their own agenda. 3
(b) S
ENSE OFCONGRESS.—It is the sense of Con-4
gress that any nongovernmental organization that receives 5
Federal funding of any kind is acting on behalf of the 6
United States government and subject to the same fiscal 7
oversight requirements as executive agencies. 8
SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTORS TO EX-9
EMPT ORGANIZATIONS. 10
(a) A
MENDMENTS TO INTERNALREVENUECODE OF 11
1986.— 12
(1) P
UBLIC DISCLOSURE OF NAMES AND PAR -13
TIAL ADDRESSES OF DONORS .—Section 6104 of the 14
Internal Revenue Code of 1986 is amended— 15
(A) by inserting ‘‘(except as provided in 16
subsection (e))’’ after ‘‘name or address’’ each 17
place it appears, and 18
(B) by adding at the end the following new 19
subsection: 20
‘‘(e) P
UBLICDISCLOSURE OFFORM990.—In the 21
case of an organization described in subsection (c) of sec-22
tion 501 and exempt from taxation under section 501(a) 23
which receives Federal funding during the taxable year, 24
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the Secretary shall make public any schedule B of Form 1
990 (or successor Form) filed by such organization— 2
‘‘(1) within 60 days of processing such Form, 3
and 4
‘‘(2) with the name, zip code, and total con-5
tribution of any contributor unredacted.’’. 6
(2) L
OSS OF EXEMPT STATUS FOR FAILURE TO 7
FILE SCHEDULE B OF FORM 990 .—Section 6033(j) 8
of such Code is amended by adding at the end the 9
following new paragraph: 10
‘‘(4) R
EVOCATION OF EXEMPT STATUS FOR 11
FAILURE TO FILE SCHEDULE B OF FORM 990 .— 12
‘‘(A) N
OTICE.—If an organization de-13
scribed in subsection (e) fails to file the Form 14
required under such subsection by the due date 15
for the return of tax for such organization for 16
the taxable year, the Secretary shall notify the 17
organization— 18
‘‘(i) that the Internal Revenue Service 19
has no record of such a return or notice 20
from such organization, and 21
‘‘(ii) about the revocation that will 22
occur under subparagraph (B) if the orga-23
nization fails to file such a return or notice 24
within 60 days of such notification. 25
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‘‘(B) REVOCATION.—If an organization de-1
scribed in subsection (e) fails to file schedule B 2
of Form 990 of the Internal Revenue Service 3
(or any successor schedule or Form) with the 4
return or notice of such organization for the 5
taxable year, such organization’s status as an 6
organization exempt from tax under section 7
501(a) shall be considered revoked on and after 8
the date set by the Secretary under subpara-9
graph (A)(ii). The Secretary shall publish and 10
maintain a list of any organization the status of 11
which is so revoked.’’. 12
(b) A
PPLICATIONNECESSARY FORREINSTATEMENT; 13
R
ETROACTIVEREINSTATEMENT ALLOWED IF CAUSE 14
S
HOWN.— Section 6033(j) of such Code is amended by 15
striking ‘‘paragraph (1)’’ each place it appears and insert-16
ing ‘‘paragraph (1) or (4)’’. 17
(c) E
FFECTIVEDATE.—The amendments made by 18
this section shall apply to returns filed for taxable years 19
beginning after the date of the enactment of this Act. 20
Æ
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