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This bill amends the Internal Revenue Code to require tax-exempt organizations with gross receipts of $200,000 or more (or assets of $500,000 or more) to report and publicly disclose aggregate amounts of contributions received from foreign sources, broken down by country of origin. The bill simultaneously establishes federal restrictions prohibiting federal agencies from collecting or publicly disclosing the identities of individual donors to tax-exempt organizations, with limited exceptions for the IRS, FEC, and Senate/House lobbying disclosure offices, and creates criminal penalties for unauthorized disclosure of donor information.
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