1. Short title This Act may be cited as the Foreign Grant Reporting Act . 2. Disclosure of grants made by certain tax-exempt organizations to foreign entities (a) In general Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection: (o) Requirement To report certain information with respect to grants to foreign entities (1) In general If an organization described in section 501(c) which files an annual return under subsection (a) is required to include in such return information regarding any grant or other assistance provided by such organization to any foreign entity, such organization shall include in such return (in addition to the information so required to be included) the following information: (A) The name and address of such foreign entity. (B) The aggregate amount of such grants or other assistance provided to such foreign entity during the year. (C) Whether such foreign entity is described in each of the following clauses: (i) An entity recognized as a charity by the foreign country in which such entity is organized. (ii) An organization described in section 501(c)(3) and exempt from tax under section 501(a). (iii) An organization with respect to which the organization making the return under subsection (a) has made a good faith determination that the foreign entity is an organization described in section 4945(d)(4)(A). (iv) An organization which is not described in clause (i), (ii), or (iii). (2) Foreign entity For purposes of this subsection, the term foreign entity means any organization or entity created or organized outside the United States. For purposes of the preceding sentence, the term United States includes the possessions of the United States. (3) Indirect contributions In the case of any grant or other contribution made indirectly to any foreign entity, the information required to be reported under paragraph (1) shall be reported with respect to each person to which such