Annual disclosure of contributions from foreign governments, foreign political parties, and other entities by certain tax-exempt organizations

(a) Reporting requirement 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: (16) 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))), each foreign political party (within the meaning of section 1(f) of such Act (22 U.S.C. 611(f))), and each entity that is directed, controlled, financed, or subsidized (in whole or in part) by a foreign country specified in section 4872(f)(2) of title 10, or agent thereof, which made aggregate contributions and gifts to the organization during the year in excess of $10,000, the name of such government, political party, or entity and such aggregate amount, and. (b) Public disclosure Section 6104 of such Code is amended by adding at the end the following new subsection: (e) Public disclosure of certain information The Secretary shall make publicly available in a searchable database the following information: (1) The information furnished under section 6033(b)(16) of the Internal Revenue Code of 1986, as amended by this section. (2) The name of the organization furnishing the information described in paragraph (1). (3) The aggregate amount reported under such section as having been received as contributions or gifts in each year from— (A) the People’s Republic of China, (B) the Chinese Communist Party, or (C) any entity directed, controlled, financed, or subsidized (in whole or in part) by an entity described in subparagraph (A) or (B) (or an agent thereof).. (c) Effective date The amendments made by this section shall apply to returns filed for taxable years beginning after the date of the enactment of this Act.