Think Tank and Nonprofit Foreign Influence Disclosure Act

This proposal aims to make foreign funding of U.S. nonprofits more transparent. It would require certain tax‑exempt groups to report each year any donations over $10,000 from foreign governments, foreign political parties, or entities they direct or fund. That information, along with the organization’s name, would be posted in a public, searchable database. The database would also show yearly totals coming from the People’s Republic of China, the Chinese Communist Party, and related entities. The bill is based on findings that foreign governments try to influence U.S. policy through nonprofit donations, and that while colleges must already disclose foreign gifts, think tanks and other nonprofits do not.

Key points:

• Who is affected: Certain tax‑exempt nonprofits, including think tanks and cultural organizations, if they receive foreign money.
• What changes: Annual reporting of any foreign government or foreign political party gifts over $10,000; public posting in a searchable database that includes the organization’s name and special roll‑ups for funds from China and the Chinese Communist Party.
• When: Applies to returns for tax years that begin after it becomes law.