Referred to the House Committee on Ways and Means.
Summary
The Guarding U.S. Associations from Rogue Donations (GUARD) Act would strip tax‑exempt status from any organization that receives a contribution or gift from a person who is a citizen or national of a foreign adversary. It targets charities and other nonprofit groups that might be funded by individuals from countries such as China, Cuba, Iran, North Korea, Russia, or any additional nation the Treasury and State Departments designate. The measure aims to prevent hostile foreign influence through U.S. nonprofit funding.
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