Des Moines Sun

Senate Judiciary Committee Chairman Chuck Grassley (R-Iowa) has initiated an inquiry into the Bill and Melinda Gates Foundation, the Rockefeller Brothers Fund, and the Ford Foundation. The investigation seeks to determine whether these organizations are complying with tax laws governing 501(c)(3) nonprofit status, in light of reports that they have provided funding to entities associated with the Chinese Communist Party (CCP).

“According to recent reports, [your organizations], through grants and direct payments, have funded the Chinese Communist Party (CCP) and its allies,” Grassley wrote. “To maintain tax exempt status, an organization’s activities must be charitable in nature and may not directly support or promote the interests of a foreign government.”

“I am writing today to ask you whether these reports are true or not and, if true, how your organization’s conduct comports with 501(c)(3) requirements,” Grassley continued.

Section 501(c)(3) of the Internal Revenue Code allows organizations to maintain tax-exempt status if their activities are charitable and do not directly benefit a foreign government. While private foundations can provide funds to foreign groups, there are specific rules that require such funds be used for qualifying charitable purposes.

Reports indicate that in 2023, the Bill and Melinda Gates Foundation gave about $11.7 million to CCP-related entities, $2 million to a company working with the Chinese military, and $6.7 million to state-run universities in China. In fiscal year 2022, it reportedly distributed approximately $23 million across more than 20 different Chinese entities.

Between April 2020 and August 2024, the Rockefeller Brothers Fund is said to have donated $7.4 million to organizations connected with the CCP or involved in partnerships with China. This includes collaboration with the Society of Entrepreneurs of Ecology Foundation on projects linked to China's Belt and Road Initiative.

From January 2020 through December 2024, reports claim that the Ford Foundation provided nearly $10 million for efforts related to China's Belt and Road Initiative. Most of this funding was reportedly allocated to universities managed by either state or CCP authorities that have links with China’s People’s Liberation Army.

Grassley has sent letters requesting clarification from each foundation regarding these activities.