S.Amdt. 5723

SA 5723. Mr. COTTON submitted an amendment intended to be proposed to amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) and intended to be proposed to the bill H.R. 7900, to authorize appropriations for fiscal year 2023 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. _____. CERTIFICATIONS RELATED TO FOREIGN FUNDING OF CERTAIN TAX-EXEMPT RESEARCH AND ADVOCACY ORGANIZATIONS.

(a) In General.--Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(s) Additional Certification Requirements for Certain Research and Advocacy Organizations.--

“(1) In general.--An applicable research and advocacy organization shall be exempt from tax under subsection (a) only if such organization submits an annual certification verifying that such organization has not accepted any contributions or other funding from entities that are owned by, controlled by, or subject to the jurisdiction or direction of a government of a foreign country that is a covered nation (as defined in section 4872(d) of title 10, United States Code).

“(2) Applicable research and advocacy organization.--For purposes of this subsection, the term ‘applicable research and advocacy organization' means any of the following:

“(A) An organization described in subsection (c)(3)--

“(i) which is organized or operated exclusively for--

“(I) research and educational purposes on matters of public policy or political strategy, or

“(II) engaging in advocacy on matters of public policy or political strategy,

“(ii) the research, educational, and advocacy material of which is available to the general public, and

“(iii) which is not an institution of higher education (as defined in section 1001 of the Higher Education Act of 1965 (20 U.S.C. 1001(a))).

“(B) An organization described in subsection (c)(4) which is affiliated with an organization described in subparagraph (A).”.

(b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.