Des Moines Sun

Senate Judiciary Committee Chairman Chuck Grassley has initiated an inquiry into the Bill and Melinda Gates Foundation, the Rockefeller Brothers Fund, and the Ford Foundation regarding their compliance with tax laws governing charitable organizations. The probe follows reports that these foundations have provided funding to entities linked to the Chinese Communist Party (CCP) and its affiliates.

“According to recent reports, [your organizations], through grants and direct payments, have funded the Chinese Communist Party (CCP) and its allies,” Grassley wrote in letters addressed to each foundation. “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 grants tax-exempt status to organizations that operate for charitable purposes and do not advance the interests of foreign governments. Private foundations can provide funds to foreign organizations but must adhere to rules ensuring those funds serve a qualifying charitable purpose.

Reports indicate that in 2023, the Bill and Melinda Gates Foundation directed about $11.7 million to CCP-related entities, $2 million to a corporation collaborating with the Chinese military, and $6.7 million to state-run Chinese universities. In fiscal year 2022, it reportedly gave around $23 million to more than 20 different Chinese entities, some identified as “foreign governments.”

Between April 2020 and August 2024, the Rockefeller Brothers Fund is reported to have donated $7.4 million to groups associated with or led by members of the CCP or engaged in partnerships with China. The fund also partnered with an organization supporting China’s Belt and Road Initiative.

The Ford Foundation reportedly provided nearly $10 million from January 2020 through December 2024 to support projects tied to China’s Belt and Road Initiative. Most of this funding went to universities run by or closely connected with the CCP or People’s Liberation Army.

Grassley has requested responses from each foundation regarding these reports and their adherence to legal requirements for maintaining tax-exempt status.