FL S1804

Requires Florida institutions of higher education to disclose gifts exceeding $100,000 from foreign governments, persons, or entities to the Department of Revenue within 30 days of fiscal year end.

Applies to state universities, community colleges, and accredited independent nonprofit colleges or universities chartered in Florida that grant baccalaureate or higher degrees.

Mandates disclosure of gift amount, date, conditions, restrictions, and the foreign source's name or country of principal location; requires identification of foreign entity names for gifts with curriculum/employment controls or contingent upon specific institutional actions.

Makes all disclosed information a public record available for public review and copying during normal business hours.

Requires forfeiture of any reportable gift not properly disclosed to the Department of Revenue.