Rep. Self Introduces GUARD Act to Strip Tax-Exempt Status from Nonprofits Taking Foreign Adversary Funds
The GUARD Act is currently in the early stages of the legislative process after being introduced in the House. It is now sitting with the House Committee on Ways and Means for review. There are no upcoming votes scheduled at this time.
While there is strong interest in limiting foreign influence, this bill is very broad and could punish charities for taking small donations from legal residents or students. It currently lacks the bipartisan support needed to move through a divided Congress.
Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
Nonprofit organizations -- which include many small charitable groups, community organizations, and social welfare entities -- would face a serious risk of losing their tax-exempt status if they unknowingly accept even a single donation from a citizen of a listed foreign adversary. This creates a heavy compliance burden, especially for smaller nonprofits that lack the resources to thoroughly vet every donor's nationality. The penalty is essentially permanent loss of tax-exempt status from that point forward.
“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)”
Referred to the House Committee on Ways and Means.
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
No votes, news coverage, or related bills recorded for this bill yet.
Document Type
Congressional Bill
Official Title
GUARD Act
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