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Removing tax exemptions for organizations receiving donations from foreign adversaries

This bill strips tax-exempt status from non-profits and social welfare groups that accept donations from citizens of countries considered hostile to the U.S. It aims to protect domestic organizations from foreign influence.
Key points
Non-profits lose their tax-free status if they take money from citizens of specific foreign adversary countries.
Targeted countries include China, Russia, Iran, North Korea, and Cuba.
The rule applies to both charitable organizations and social welfare groups.
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Status:
Introduced
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Additional Information
GUARD Act
Print number: HR 8166
Sponsor: Rep. Self, Keith [R-TX-3]
Process start date: 2026-03-30