GUARD Act

This Act may be cited as the Guarding U.S. Associations from Rogue Donations Act or the GUARD Act.

Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

Any organization described in paragraph (3) or (4) of subsection (c) which receives any contribution or gift (within the meaning of section 6033(b)(5)) from any individual who is a citizen or national of a foreign adversary shall not be exempt from taxation under subsection (a) for any taxable year ending on or after the date of the receipt of such contribution or gift.

For purposes of paragraph (1), the term foreign adversary means—

(A) the People’s Republic of China, including the Hong Kong and Macau Special Administrative Regions,

(B) the Republic of Cuba,

(C) the Islamic Republic of Iran,

(D) the Democratic People’s Republic of Korea,

(E) the Russian Federation, and

(F) such other foreign country as the Secretary, in consultation with the Secretary of State, determines is in the national security interest of the United States.

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The amendment made by this section shall apply with respect to contributions or gifts received after the date of the enactment of this Act.