Foreign Gifts and Contracts Disclosures Draft Form 2026

The Department of Education has released a draft revised Foreign Gifts and Contracts Disclosures form (1845-0172) dated 4.14.26, amending the current 2023 version. The draft includes attachments comparing the two versions and provides a bulk upload template for institutional use. Section 117 of the Higher Education Act (20 USC 1011f) requires covered institutions to disclose gifts and contracts from foreign sources exceeding specified thresholds.

Affected parties—primarily colleges, universities, and other higher education institutions receiving foreign gifts or contracts—should review the proposed changes carefully and prepare comments. Institutions should assess how the revised form may alter their reporting obligations and ensure their gift acceptance and disclosure processes align with the updated requirements once finalized.