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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 17, 2021.
Think Tank and Nonprofit Foreign Influence Disclosure Act
This bill requires tax-exempt charitable organizations to disclose in annual reports contributions and gifts exceeding $50,000 received from foreign governments and foreign political parties. The reports must disclose the names of such governments and political parties and the aggregate amounts of contributions and gifts.
The bill requires the Department of the Treasury to make publicly available in a searchable database information relating to such gifts and contributions received from foreign governments and political parties and the aggregate amount received in each year from the the People's Republic of China, and (stated separately) from the Chinese Communist Party.