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To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries.
Summary
The GUARD Act would amend federal tax law to deny tax-exempt status to certain non-profit organizations that accept contributions or gifts from citizens or nationals of designated foreign adversaries. The bill identifies China, Cuba, Iran, North Korea, and Russia as foreign adversaries, and gives the Secretary of State authority to designate additional countries. Organizations affected would lose their tax-exempt status if they receive any contribution from a person from these countries after the bill is enacted. The provision would apply to most types of tax-exempt organizations, including charities and foundations.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Self, Keith [R-TX-3] (R-TX)
Actions (2)
- Mar 30, 2026 Referred to the House Committee on Ways and Means. · house
- Mar 30, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 30, 2026
Mr. Self introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Guarding U.S. Associations from Rogue Donations Act” or the “GUARD Act”.
SEC. 2. DENIAL OF TAX-EXEMPT STATUS TO CERTAIN ORGANIZATIONS RECEIVING CONTRIBUTIONS OR GIFTS FROM CITIZENS OR NATIONALS OF FOREIGN ADVERSARIES.
(a) In General.—Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(s) Denial of Tax-Exempt Status to Certain Organizations Receiving Contributions or Gifts From Citizens or Nationals of Foreign Adversaries.—
“(1) In general.—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.
“(2) Foreign adversary.—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.”.
(b) Effective Date.—The amendment made by this section shall apply with respect to contributions or gifts received after the date of the enactment of this Act. <all>
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