# Section 117 of the Higher Education Act: Reporting of Foreign Gifts and Contracts
> **In Focus (2-page brief)** · 2026-03-25 · `IF12927`
## Report
- **CRS ID:** IF12927
- **Series:** In Focus (2-page brief)
- **Publication date:** 2026-03-25
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-03-25_IF12927_f09ef72db77bea9f3dc622b77fe2a88d658e4e84.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-03-25_IF12927_9e4e5e294f0adad0cb71eb69f92bbb9dca10fd61.html)
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