American Donor Privacy and Foreign Funding Transparency Act

Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection:

Every specified tax exempt organization shall include in the return required to be filed under subsection (a)(1) the following information:

(A) The aggregate amount of contributions received from foreign nationals (as defined in section 319(b) of the Federal Election Campaign Act of 1971 (52 U.S.C. 30121(b))) during the taxable year.

(B) The aggregate amount described in subparagraph (A) stated separately with respect to each foreign country with respect to which any such contribution was received.

For purposes of this subsection, the foreign country with respect to which a contribution is received is—

(A) in the case of a contribution made by an individual, each foreign country of which such individual is a citizen, and

(B) in the case of any other contribution, the foreign country under the laws of which the person making such contribution was created or organized.

For purposes of this subsection, the term specified tax exempt organization means, with respect to any taxable year, any organization described in section 501(c) which is required to file an annual return under subsection (a)(1) for such taxable year if—

(A) the gross receipts of such organization for such taxable year equal or exceed $200,000, or

(B) the assets of such organization (determined as of the close of such taxable year) equal or exceed $500,000.

Section 6104 of such Code is amended by adding at the end the following new subsection:

The Secretary shall make publicly available in a searchable database the following information:

(1) The information furnished under section 6033(o) of the Internal Revenue Code of 1986.

(2) The name of the organization furnishing the information described in paragraph (1).

The amendments made by this section shall apply to returns filed for taxable years beginning after the date of the enactment of this Act.

An entity of the Federal Government may not collect or require the submission of information on the identification of any donor to a tax-exempt organization.

Paragraph (1) shall not apply to the following:

(A) The Internal Revenue Service, acting lawfully pursuant to section 6033 of the Internal Revenue Code of 1986 or any successor provision.

(B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 (2 U.S.C. 1604).

(C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code.

(D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to collect or require the submission of the information, but only to the extent permitted by the lawful order of such court or administrative body.

An entity of the Federal Government may not disclose to the public information revealing the identification of any donor to a tax-exempt organization.

Paragraph (1) does not apply to the following:

(A) The Internal Revenue Service, acting lawfully pursuant to section 6104 of the Internal Revenue Code of 1986 or any successor provision.

(B) The Secretary of the Senate and the Clerk of the House of Representatives, acting lawfully pursuant to section 3 of the Lobbying Disclosure Act of 1995 (2 U.S.C. 1604).

(C) The Federal Election Commission, acting lawfully pursuant to section 510 of title 36, United States Code.

(D) An entity acting pursuant to a lawful order of a court or administrative body which has the authority under law to direct the entity to disclose the information, but only to the extent permitted by the lawful order of such court or administrative body.

(E) An entity which discloses the information as authorized by the organization.

In this section, a tax-exempt organization means an organization which is described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. Nothing in this subsection may be construed to treat a political organization under section 527 of such Code as a tax-exempt organization for purposes of this section.

It shall be unlawful for any officer or employee of the United States, or any former officer or employee, willfully to disclose to any person, except as authorized in this section, any information revealing the identification of any donor to a tax-exempt organization. Any violation of this section shall be a felony punishable upon conviction by a fine in any amount not exceeding $250,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.