This bill, titled the "Think Tank and Nonprofit Foreign Influence Disclosure Act," amends the Internal Revenue Code of 1986 to mandate new public reporting requirements for certain tax-exempt organizations. Specifically, it requires these organizations, such as charitable groups and think tanks, to disclose aggregate contributions and gifts exceeding $10,000 received from foreign governments, foreign political parties, or entities directed, controlled, financed, or subsidized by certain foreign countries or their agents. The legislation is driven by concerns over foreign influence, particularly from the People's Republic of China, on U.S. government and political systems through donations to nonprofit entities. The new provision, added to Section 6033(b) of the Internal Revenue Code, necessitates reporting the name of the foreign government, political party, or entity, along with the aggregate amount received. Furthermore, Section 6104 is amended to require the Secretary of the Treasury to make this information publicly available in a searchable database. This public disclosure will specifically highlight contributions from the People's Republic of China , the Chinese Communist Party , or any entity controlled by them. These amendments will apply to returns filed for taxable years beginning after the date of the Act's enactment.