# 119-hr-3284: To require audits of institutions with respect to disclosures of foreign gifts, and for other purposes.

119-hr-3284, To require audits of institutions with respect to disclosures of foreign gifts, and for other purposes., is a 119th Congress bill sponsored by Rep. Gill, Brandon [R-TX-26] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3284
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3284
- Congress: 119
- Title: To require audits of institutions with respect to disclosures of foreign gifts, and for other purposes.
- Status: introduced
- Introduced: 2025-05-08
- Sponsor: Rep. Gill, Brandon [R-TX-26] (R-TX)
- Cosponsors: 0
- Policy area: Education
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Tightened federal audits of foreign gifts to colleges.** This bill would require the Department of Education to conduct audits of institutions’ disclosures about foreign gifts and contracts to check accuracy and public reporting. - Colleges and universities would face targeted compliance reviews that check reporting for the two reporting years before each audit. Audits must list any underreported or overreported gifts or contracts and include amounts, foreign source, country of origin, and receipt or contract dates. - Large and previously connected institutions would be prioritized for review. The Department would focus on schools in the top 1 percent by endowment, those with prior substantial foreign gifts or contracts, previously noncompliant institutions, schools reporting contributions from a “foreign entity of concern,” and institutions with formal federal agreements. - Congress and the public would get faster access to results. The Department must submit audit reports to specified congressional leaders and committees and post them on the Department website within 30 days after each audit is completed.

## Provisions PRIA read

- Regular audits of college foreign funds: benefit, medium. This bill would require the Education Department to audit at least 30 schools every two years. Audits would start within 60 days of enactment and look at the two prior reporting years. The Department would focus on very large endowments, schools with past foreign funding issues or noncompliance, sc…
- New taxes on college foreign funding: cost, low. This bill would add two excise taxes on colleges and universities. First, certain schools would owe a tax equal to 300% of income they get from any “foreign country of concern.” It would apply to eligible schools with at least 500 tuition-paying students and with most students in the U.S. Second, a…

## Related bills

- 119-hr-3330: Energy Freedom Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-624: RIFLE Act of 2025
- 119-hr-3132: CHOICE for Veterans Act of 2025
- 119-hr-6225: PAUSE Act of 2025
- 119-hr-2282: Respect Parents’ Childcare Choices Act

## Sources
- [119-hr-3284 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3284)

## Related
- [119-hr-3330: Energy Freedom Act](https://policyrisk.com/legislation/119-hr-3330)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-624: RIFLE Act of 2025](https://policyrisk.com/legislation/119-hr-624)
- [119-hr-3132: CHOICE for Veterans Act of 2025](https://policyrisk.com/legislation/119-hr-3132)
- [119-hr-6225: PAUSE Act of 2025](https://policyrisk.com/legislation/119-hr-6225)
- [119-hr-2282: Respect Parents’ Childcare Choices Act](https://policyrisk.com/legislation/119-hr-2282)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3284 (as of 2026-04-21).