H.R. 8166 — GUARD Act

This section denies tax-exempt status under IRC §501(a) to section 501(c)(3) organizations (i.e., charitable organizations) and section 501(c)(4) organizations (i.e., social welfare organizations) that receive any contribution or gift from a citizen or national of a foreign adversary. It defines foreign adversary to include the People's Republic of China (including Hong Kong and Macau), Cuba, Iran, North Korea, Russia, and any other country designated by the Treasury Secretary in consultation with the Secretary of State; the denial applies for any taxable year ending on or after the receipt date, effective for contributions received after enactment.