GUARD Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8166 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8166 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. _______________________________________________________________________ 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 ADVERSARI…