# 119-hr-8166: GUARD Act

119-hr-8166, GUARD Act, is a 119th Congress bill sponsored by Rep. Self, Keith [R-TX-3] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8166
- 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-8166
- Congress: 119
- Title: GUARD Act
- Status: introduced
- Introduced: 2026-03-30
- Sponsor: Rep. Self, Keith [R-TX-3] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Denies federal tax-exempt status to charities and social-welfare groups that accept gifts from citizens or nationals of certain foreign-adversary countries.** The bill would target organizations described in 501(c)(3) and 501(c)(4) and link the loss of exemption to the year they receive a disqualifying contribution. - 501(c)(3) charities and 501(c)(4) social-welfare organizations would lose their tax-exempt status for any taxable year ending on or after they accept a contribution from a citizen or national of a listed foreign adversary. The denial applies only to contributions received after enactment and to years following receipt. - Any gift from an individual who is a citizen or national of a listed foreign adversary would trigger the penalty for the recipient organization. That creates a clear financial disincentive against accepting donations from those individuals. - The bill specifically lists the Peoples Republic of China (including Hong Kong and Macau), the Republic of Cuba, the Islamic Republic of Iran, the Democratic Peoples Republic of Korea, and the Russian Federation. It also allows the Secretary, in consultation with the Secretary of State, to add other countries based on national security.

## Provisions PRIA read

- Nonprofits Could Lose Tax-Exempt Status: cost, medium. This bill would deny federal tax-exempt status to some nonprofits. It would apply to groups described in 501(c)(3) and 501(c)(4). The rule would kick in if the group receives any contribution or gift from an individual who is a citizen or national of a listed foreign adversary. Listed countries are…

## Related bills

- 119-hr-137: TCJA Permanency Act
- 119-hr-9200: Secure the Border Act of 2026
- 119-hr-5247: To provide for the International Security Affairs authorities of the Department of State.
- 119-hr-9199: Permanent Trump Secure Border Act
- 119-hr-624: RIFLE Act of 2025
- 119-hr-6764: Veterans Affairs Advisory Committee Oversight Act of 2025

## Sources
- [119-hr-8166 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8166)

## Related
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-9200: Secure the Border Act of 2026](https://policyrisk.com/legislation/119-hr-9200)
- [119-hr-5247: To provide for the International Security Affairs authorities of the Department…](https://policyrisk.com/legislation/119-hr-5247)
- [119-hr-9199: Permanent Trump Secure Border Act](https://policyrisk.com/legislation/119-hr-9199)
- [119-hr-624: RIFLE Act of 2025](https://policyrisk.com/legislation/119-hr-624)
- [119-hr-6764: Veterans Affairs Advisory Committee Oversight Act of 2025](https://policyrisk.com/legislation/119-hr-6764)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8166 (as of 2026-04-21).