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H.R. 8290, Foreign Grant Reporting Act (CBO Report for Congress)

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Congress 118th
Date Requested May 15, 2024
Requested By House Committee on Ways and Means
Date Sent May 31, 2024
Description:
H.R. 8290 would require tax-exempt organizations to include certain information regarding grants they provide to foreign entities in their annual tax filings. Under current law, tax-exempt organizations must report foreign grant information to the Internal Revenue Service (IRS) but such information may be provided in aggregate and not on a per-recipient basis. H.R. 8290 would require the name and address of the foreign entity, the aggregate amount of grants or other assistance provided to the foreign entity during the year, and whether the foreign entity is a charity.

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