119-hr2841

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2841 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2841

 To amend the Internal Revenue Code of 1986 to require the public 
disclosure of the names and partial addresses of contributors to 501
            (c) organizations that receive Federal funding.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 April 10, 2025

 Mr. Gosar (for himself, Mr. Biggs of Arizona, Mr. Brecheen, Mr. 
 Burchett, Mr. Crane, Mr. Nehls, Mr. Norman, and Mr. Weber of Texas) 
 introduced the following bill; which was referred to the Committee on 
 Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to require the public 
disclosure of the names and partial addresses of contributors to 501
            (c) organizations that receive Federal funding.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Putting Trust in Transparency Act''.

SEC. 2. 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.

SEC. 3. ANNUAL DISCLOSURE OF CONTRIBUTORS TO EXEMPT ORGANIZATIONS.

    (a) Amendments to Internal Revenue Code of 1986.--

    (1) Public disclosure of names and partial addresses of 
 donors.--

Section 6104 of the Internal Revenue Code of 1986 is 
 amended--
        (A) by inserting ``(except as provided in 
 subsection

    (e) )'' after ``name or address'' each place 
 it appears, and
        (B) by adding at the end the following new 
 subsection:
 ``

    (e) Public Disclosure of Form 990.--In the case of an 
organization described in subsection
            (c) of 

section 501 and exempt from 
taxation under 

section 501

    (a) which receives Federal funding during the 
taxable year, the Secretary shall make public any schedule B of Form 
990 (or successor Form) filed by such organization--
 ``

    (1) within 60 days of processing such Form, and
 ``

    (2) with the name, zip code, and total contribution of 
 any contributor unredacted.''.

    (2) Loss of exempt status for failure to file schedule b of 
 form 990.--

Section 6033

    (j) of such Code is amended by adding at 
 the end the following new paragraph:
 ``

    (4) Revocation of exempt status for failure to file 
 schedule b of form 990.--
 ``
        (A) Notice.--If an organization described in 
 subsection

    (e) fails to file the Form required under 
 such subsection by the due date for the return of tax 
 for such organization for the taxable year, the 
 Secretary shall notify the organization--
 ``
            (i) that the Internal Revenue Service has 
 no record of such a return or notice from such 
 organization, and
 ``
            (ii) about the revocation that will occur 
 under subparagraph
        (B) if the organization 
 fails to file such a return or notice within 60 
 days of such notification.
 ``
        (B) Revocation.--If an organization described in 
 subsection

    (e) fails to file schedule B of Form 990 of 
 the Internal Revenue Service (or any successor schedule 
 or Form) with the return or notice of such organization 
 for the taxable year, such organization's status as an 
 organization exempt from tax under 

section 501

    (a) shall 
 be considered revoked on and after the date set by the 
 Secretary under subparagraph
        (A)
            (ii) . The Secretary 
 shall publish and maintain a list of any organization 
 the status of which is so revoked.''.

    (b) Application Necessary for Reinstatement; Retroactive 
Reinstatement Allowed if Cause Shown.-- 

Section 6033

    (j) of such Code is 
amended by striking ``paragraph

    (1) '' each place it appears and 
inserting ``paragraph

    (1) or

    (4) ''.
            (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.
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