Findings and Sense of Congress

(a) Findings Congress finds the following: (1) In the United States, nongovernmental organizations, or NGOs, often assist the Federal government with distribution of resources to the American People and abroad. (2) The executive Memo entitled Memorandum for the Heads of Executive Departments and Agencies, published February 6, 2025, requires executive departments and agencies to review all Federal funding to nongovernmental organizations; however, this review does not apply to these organizations’ non-Federal sources of funding. (3) The non-Federal sources of NGOs’ extravagant revenue are already reported to the Internal Revenue Service through the Form 990 Schedule B, but these Forms are not shared government wide. (4) Article I, Section 8 of the U.S. Constitution empowers Congress to make rules for the government and regulate the use of taxpayer dollars. (5) NGOs that operate independently of the Federal government and any Federal grants or contributions of any amount are not subject to rigorous Congressional oversight and face limited restrictions on expression and association. (6) To empower lawmakers to make responsible decisions with Americans’ tax dollars and provide transparency to the American People, all Americans should have access to the megadonors of NGOs that leverage Federal dollars for their own agenda. (b) Sense of Congress It is the sense of Congress that any nongovernmental organization that receives Federal funding of any kind is acting on behalf of the United States government and subject to the same fiscal oversight requirements as executive agencies.