What does Preamble of GUARD Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would deny tax-exempt status to certain organizations. These organizations are those receiving contributions or gifts from citizens or nationals of foreign adversaries.

What does SHORT TITLE. of GUARD Act do?

This bill is formally titled the Guarding U.S. Associations from Rogue Donations Act.

What does DENIAL OF TAX-EXEMPT STATUS TO CERTAIN ORGANIZATIONS RECEIVING of GUARD Act do?

This section amends Section 501 of the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations. The denial of tax-exempt status applies to organizations described in paragraphs (3) or (4) of subsection (c) that receive contributions or gifts from citizens or nationals of a 'foreign adversary'. A 'foreign adversary' is defined as including the People's Republic of China, Cuba, Iran, North Korea, and the Russian Federation. The Secretary, in consultation with the Secretary of State, can designate other foreign countries as 'foreign adversaries' if deemed in the national security interest of the United States. The amendment applies to contributions or gifts received after the date of enactment of this Act.

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GUARD Act

Last updated: 3/30/2026 · Introduced: 3/30/2026

Author: Keith Self (R-TX)

TL;DR (AI)

This bill amends the Internal Revenue Code to deny tax-exempt status to organizations receiving contributions from citizens or nationals of designated 'foreign adversaries'.
The bill defines 'foreign adversaries' as including China, Cuba, Iran, North Korea, and Russia, with the authority to add other countries.
The amendment applies to contributions received after the bill's enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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