119th Congress · introduced in the House · Jul 18, 2026
Foreign Funding Transparency Act
Official title from Congress.gov
Latest action (Aug 27, 2026): Placed on the Union Calendar, Calendar No. 666.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jul 18, 2026)
Foreign Funding Transparency Act
This bill requires certain organizations exempt from federal income tax to report to the Internal Revenue Service (IRS) information related to contributions received from foreign nationals.
The bill applies to tax-exempt organizations described in Section 501(c) of the Internal Revenue Code (e.g., charities, social welfare organizations, labor organizations, and business or civics leagues) with (1) gross receipts for the preceding tax year of $200,000 or more, or (2) assets (determined at the close of the preceding tax year) of $500,000 or more.
Such tax-exempt organizations that are required to file a Form 990 series information return with the IRS must report (1) the aggregate amount of contributions received during the tax year from foreign nationals, and (2) the portion of those contributions received from foreign nationals from China, Iran, Korea, or Russia.
Under the bill, a tax-exempt organization may rely on the representation of the donor as to nationality unless the organization knows or should know that such representation is false.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Placed on the Union Calendar, Calendar No. 666.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-765.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-765.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 18.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Charitable contributions · Congressional oversight · Tax-exempt organizations
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
8 citations.
AFL-CIO · lobbying firm or registrant: AFL-CIO
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$920,000
Spent on own lobbying
H.R. 9771 Stopping Foreign Influence in Elections Act of 2026 H.R. 9772 Foreign Funding Transparency Act HR 10357 Digital Asset Tax Certainty Act The Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Stri…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GRANTMAKERS IN THE ARTS · lobbying firm or registrant: PENN HILL GROUP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R. 9721, the Fiscal Sponsorship Transparency Act of 2026, Entirety H.R. 9772, the Foreign Funding Transparency Act, Entirety H.R. 9771, the Stopping Foreign Influence in Elections Act of 2026, Entirety H.R. 9722, the Fair Treatment of R…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FDD ACTION · lobbying firm or registrant: FDD ACTION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Banking
$210,000
Spent on own lobbying
…ns. H.R. 9721, Fiscal Sponsorship Transparency Act of 2026, all provisions. H.R. 9764, Hindering Oppressive Nations from Obtaining Revenue Act, all provisions. H.R. 9772, Foreign Funding Transparency Act, all provisions. H.R. 9982, Polisario Front Terrorist Designation Act of 2026, all provisions. H.R. 10076, Lindsey O. Graham…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COUNCIL ON FOUNDATIONS · lobbying firm or registrant: COUNCIL ON FOUNDATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
…942/ 7799) and S. 3554/ H.R. 6800 which amends 501(p); Opposed the Fiscal Sponsorship Transparency Act (H.R.9721/S.5083), the Foreign Funding Transparency Act (H.R.9772), Stopping Foreign Influence in Elections Act (H.R.9771) because of concerns about the organizational impact on philanthropic organizations; and other philanth…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
JOHNS HOPKINS UNIVERSITY · lobbying firm or registrant: CORNERSTONE GOVERNMENT AFFAIRS, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · amended · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Tax-exempt status for nonprofit organizations; H.R. 9504, the Tax-exempt Hospital Transparency Act; H.R. 9772, the Foreign Funding Transparency Act; H.R. 9721, the Fiscal Sponsorship Transparency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR PROSPERITY · lobbying firm or registrant: AMERICANS FOR PROSPERITY
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Foreign Relations
$590,000
Spent on own lobbying
…fluence in Elections Act of 2026 - provisions related to restrictions on political contributions by tax-exempt organizations and donor citizenship information. H.R. 9772; Foreign Funding Transparency Act - provisions related to reporting requirements for tax-exempt organizations receiving foreign donations and protections for d…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR PROSPERITY · lobbying firm or registrant: AMERICANS FOR PROSPERITY
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$590,000
Spent on own lobbying
…fluence in Elections Act of 2026 - provisions related to restrictions on political contributions by tax-exempt organizations and donor citizenship information. H.R. 9772; Foreign Funding Transparency Act - provisions related to reporting requirements for tax-exempt organizations receiving foreign donations and protections for d…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO · lobbying firm or registrant: NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$93,210
Spent on own lobbying
H.R.9721 - Fiscal Sponsorship Transparency Act of 2026 H.R.9772 - Foreign Funding Transparency Act H.R.9771 - Stopping Foreign Influence in Elections Act of 2026 H.R.10148 - Safeguarding America's Nonprofit Act H.R.9504 - T…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing