Congressman Keith Self Introduces the GUARD Act to Block Foreign Adversary Donations

Congressman Keith Self (TX-03) introduced the Guarding U.S. Associations from Rogue Donations (GUARD) Act. This is common-sense legislation that strips tax-exempt status from nonprofit organizations that accept money from citizens or nationals of foreign adversary nations.

The GUARD Act amends the Internal Revenue Code to revoke tax-exempt status for organizations described under sections 501(c)(3) and 501(c)(4) if they receive any contribution or gift from an individual who is a citizen or national of a foreign adversary. The bill defines foreign adversaries to include the People's Republic of China, Cuba, Iran, North Korea, and Russia, and allows the Secretary, in consultation with the Secretary of State, to designate additional countries when it is in the national security interest of the United States.

"Hostile regimes should not be funneling money into American nonprofits," said Congressman Self. "If an organization chooses to take funds from citizens of foreign adversaries, it should not enjoy the privilege of tax-exempt status subsidized by American taxpayers."

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