GUARD Act
Sponsored By: Representative Self, Keith [R-TX-3]
Introduced
Summary
Deny tax-exempt status to U.S. charities and social-welfare groups that accept donations from citizens or nationals of specified foreign adversaries. This bill would condition 501(c)(3) and 501(c)(4) tax exemptions on the citizenship of donors and apply to contributions received after enactment.
Show full summary
- 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 receive a covered contribution or gift.
- Individuals who are citizens or nationals of the listed countries would trigger that consequence when they give. The list includes China, including Hong Kong and Macau, Cuba, Iran, North Korea, and Russia, plus any other country later designated by the Secretary in consultation with the Secretary of State.
- The bill ties the operative meaning of “contribution or gift” to section 6033(b)(5). That links enforcement to existing tax reporting rules and makes fundraising eligibility turn on donor nationality.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Charities lose tax status over foreign donations
This bill would strip federal tax-exempt status from 501(c)(3) and 501(c)(4) organizations that receive any contribution or gift from an individual who is a citizen or national of a listed foreign adversary. The listed countries include China (including Hong Kong and Macau), Cuba, Iran, North Korea, and Russia. The Secretary of the Treasury, with the Secretary of State, could add other countries. The rule would apply to contributions received after the bill is enacted. "Contribution or gift" would follow the meaning in section 6033(b)(5). An affected charity would lose exemption for any taxable year ending on or after the date it receives such a contribution.
Sponsors & CoSponsors
Sponsor
Self, Keith [R-TX-3]
TX • R
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov