SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Global Service Fellowship Program 
Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) In confronting terrorism the United States must reach 
        out to other regions of the world to maintain, as well as 
        establish, strong relationships as recommended by the Final 
        Report of the National Commission on Terrorist Attacks Upon the 
        United States (commonly referred to as the ``9/11 Commission 
        Report''), which stated that ``The United States should rebuild 
        the scholarship, exchange, and library programs that reach out 
        to young people and offer them knowledge and hope. Where such 
        assistance is provided, it should be identified as coming from 
        the citizens of the United States.''.
            (2) International volunteering opportunities are effective 
        means of addressing critical human needs, building bridges 
        across cultures, and promoting mutual understanding.
            (3) Current volunteer programs, such as the Peace Corps, 
        remain an important component of Federal efforts to promote 
        volunteer service, cross-cultural understanding, and the values 
        of the United States.
            (4) The duration of volunteer service opportunities and 
        financial limitations are common barriers to qualified 
        individuals of all backgrounds and ages interested in 
        volunteering overseas, which would be significantly reduced by 
        a global service fellowship program.
            (5) A global service fellowship program would provide 
        funding and programmatic flexibility for volunteers of all 
        backgrounds and ages.
            (6) Eligible organizations willing to participate in the 
        fellowship program as sponsoring organizations would be in a 
        better position to recruit volunteers for their programs 
        overseas.

SEC. 3. GLOBAL SERVICE FELLOWSHIP PROGRAM.

    (a) Establishment and Purpose.--The Secretary of State, in 
consultation with representatives of the Volunteers for Prosperity 
program administered by the United States Agency for International 
Development, shall establish and administer a grant program to be known 
as the ``Global Service Fellowship Program'' (in this section referred 
to as the ``Program'') to fund fellowships to promote international 
volunteering opportunities as a means of addressing critical human 
needs and promoting mutual understanding by building bridges across 
cultures, addressing critical human needs, and promoting mutual 
understanding.
    (b) Fellowships.--Grants awarded under the Program shall be used to 
fund fellowships as follows:
            (1) Fellowships between 7 days and 14 days in duration may 
        be funded at levels of up to $1,000.
            (2) Fellowships between 15 days and 90 days in duration may 
        be funded at levels of up to $2,500.
            (3) Fellowships between 91 days and 180 days may be funded 
        at levels of up to $5,000.
            (4) Fellowships between 181 days and one year may be funded 
        at levels of up to $7,500.
    (c) Coordination With Sponsoring Organizations.--
            (1) In general.--Fellowships funded under the Program shall 
        be coordinated and supervised by participating volunteer 
        sponsoring organizations. The sponsoring organizations shall be 
        registered with the Secretary of State and shall collaborate 
        with host country organizations in developing programs that 
        appropriately address local needs for the transfer of volunteer 
        skills, capacity building, and cross-cultural service 
        organizations.
            (2) Prioritization of projects.--Sponsoring organizations 
        shall recommend and prioritize fellowship projects based on one 
        or more of the following objectives:
                    (A) Eradication of extreme poverty in conjunction 
                with the goals of the United Nations Millennium 
                Development Goals.
                    (B) Achievement of universal primary education.
                    (C) Promotion of gender equality and the 
                empowerment of women and families.
                    (D) Reducing child mortality and improving maternal 
                health.
                    (E) Providing medical and dental health care and 
                prevention.
                    (F) Providing assistance for the elderly, orphans, 
                people with disabilities, and refugees.
                    (G) Promoting environmental sustainability.
                    (H) Providing economic and social opportunities for 
                youth in countries with growing cohorts of young 
                people.
                    (I) Promoting youth service by building related 
                volunteer-sector capacity in host countries.
                    (J) Combating HIV/AIDS, malaria, and other 
                infectious diseases.
                    (K) Helping to build or provide decent housing.
                    (L) Providing disaster and humanitarian response, 
                preparedness, and reconstruction.
                    (M) Promoting cross-cultural exchange, conflict 
                resolution, and peace.
                    (N) Developing global partnerships for development 
                in the areas of economic growth, microenterprise, asset 
                development, and agricultural and rural development.
                    (O) Advancing access to information technology and 
                strengthening civil society.
                    (P) Providing services to orphans and vulnerable 
                children.
                    (Q) Carrying out additional activities in impact 
                areas designated by the Secretary of State in 
                accordance with the purposes of this Act.
    (d) Application Process.--
            (1) Submission of applications.--Applicants shall submit 
        applications for fellowships under the Program to sponsoring 
        organizations.
            (2) Review of applications.--The Secretary of State, or an 
        agent appointed by the Secretary, shall determine the 
        eligibility of candidates and, in consultation with sponsoring 
        organizations, award and administer fellowships under the 
        Program.
            (3) Criteria.--The Secretary of State shall develop and 
        publish criteria for fellowships in accordance with the 
        following guidelines:
                    (A) Sponsoring organizations.--Applicants for 
                Global Service Fellowships shall be registered with 
                sponsoring organizations such as--
                            (i) nongovernmental organizations based in 
                        the United States that sponsor international 
                        volunteer service;
                            (ii) faith-based organizations engaged in 
                        the delivery of nonsectarian services;
                            (iii) universities and colleges operating 
                        international service learning and volunteer 
                        service programs; and
                            (iv) nongovernmental organizations based in 
                        the United States that collaborate with local 
                        or national host government agencies or 
                        nongovernmental organizations in promoting 
                        volunteer capacity and national and community 
                        service in impact areas designated by the 
                        Secretary of State under subsection (c)(2)(Q).
                    (B) Applicants.--Applicants shall be nominated and 
                selected for Global Service Fellowships as follows:
                            (i) Applicants shall have clearly defined 
                        and structured goals for their proposed 
                        fellowships, including a plan for assessing and 
                        monitoring progress toward such goals with 
                        sponsoring organizations and a basis for 
                        follow-up and review by the Secretary of State.
                            (ii) Priority should be given to--
                                    (I) applicants from households with 
                                an income that is less than 200 percent 
                                of the poverty level established 
                                pursuant to current census figures;
                                    (II) applicants who have 
                                demonstrated prior community service 
                                experience;
                                    (III) applicants with skills and 
                                experience suited to the specific needs 
                                of host countries; and
                                    (IV) applicants who demonstrate a 
                                clear plan to communicate their 
                                volunteer experiences to their 
                                community upon their return.
    (e) Reporting Requirement.--Individuals receiving Global Service 
Fellowships shall submit such reports, including post-fellowship 
reports prepared for their home communities, as the Secretary of State 
may require.
    (f) Eligible Costs.--
            (1) In general.--Funds awarded under this section may be 
        used to cover the following costs associated with the Program:
                    (A) Airfare, in-country travel, accommodations.
                    (B) Fees assessed by sponsoring organizations to 
                defray international service program costs and 
                administrative costs.
                    (C) Subsistence allowance in accordance with local 
                market conditions.
                    (D) Program and local service project materials and 
                tools to be expressly used for implementing and 
                executing individual fellowship projects.
                    (E) Language and cultural training and other costs 
                associated with pre-service project orientation.
            (2) Tuition not covered.--Funds awarded under this section 
        may not be used for tuition costs.
    (g) Nondiscrimination Requirements.--
            (1) Nomination and selection of applicants.--The nomination 
        and selection of applicants under subsection (d) shall be 
        without regard to race, religion, color, national origin, sex, 
        age, political affiliation, or disability.
            (2) Sponsoring organizations.--
                    (A) In general.--A sponsoring organization shall 
                not discriminate against a Global Service Fellowship 
                Program participant or applicant, a beneficiary of any 
                project in which a Global Service Fellow participates, 
                or, except as provided in subparagraph (B), an employee 
                of the organization who is paid with Program funds on 
                the basis of race, religion, color, national origin, 
                sex, age, political affiliation, or disability.
                    (B) Limited exception for employees of sponsoring 
                organizations employed at time of awarding of funds.--
                The prohibition under subparagraph (A) on 
                discrimination on the basis of religion shall not apply 
                to the employment, with assistance provided under this 
                Program, of any employee who was employed with the 
                sponsoring organization on the date that the funds were 
                awarded.

SEC. 4. EVALUATION AND REPORT.

    (a) Evaluation of Global Service Fellowship Program.--The Secretary 
of State shall establish and implement an evaluation process for 
determining the effectiveness of the Global Service Fellowship Program.
    (b) Report.--Not later than March 31, 2010, the Secretary of State 
shall submit to Congress a report on the Global Service Fellowships 
Program established under section 3. The report shall describe--
            (1) the identity and location of sponsoring organizations;
            (2) for each impact issue areas identified by sponsoring 
        organizations, the number of volunteer opportunities and the 
        number of related Global Service Fellowships that have been 
        funded;
            (3) the number of local volunteers recruited or engaged 
        with Global Service Fellows and their sponsoring organizations 
        or local host organizations;
            (4) the locations of volunteer services;
            (5) the effectiveness of such services based upon findings 
        of the evaluation process; and
            (6) the total numbers of nominations for Global Service 
        Fellowships that have been received and accepted by the 
        Secretary of State.

SEC. 5. FELLOWSHIPS EXCLUDED FROM GROSS INCOME.

    (a) In General.--Part III of subchapter B of chapter 1 of subtitle 
A of the Internal Revenue Code of 1986 (relating to items specifically 
excluded from gross income) is amended by inserting after section 139A 
the following new section:

``SEC. 139B. GLOBAL SERVICES FELLOWSHIPS.

    ``Gross income does not include amounts received under the Global 
Services Fellowship Program (within the meaning of section 3 of the 
Global Service Fellowship Program Act of 2007).''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of subtitle A of such Code is amended by 
inserting after the item relating to section 139A the following new 
item:

``139B. Global Services Fellowships.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 6. REGULATIONS.

    The Secretary of State shall prescribe regulations to carry out the 
provisions of this Act.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    (a) Funding.--There is authorized to be appropriated to the 
Secretary of State $50,000,000 for each of fiscal years 2008 through 
2010 for purposes of establishing and implementing the Global Service 
Fellowship Program.
    (b) Offset.--In order to provide an offset for amounts appropriated 
pursuant to subsection (a), the Internal Revenue Service shall deposit 
in the Treasury as miscellaneous receipts all of the fees it receives 
for services.
Global Service Fellowship Program Act of 2007 - Directs the Secretary of State to establish and administer a Global Service Fellowship Program to fund fellowships to promote international volunteering opportunities as a means of building bridges across cultures, addressing critical human needs, and promoting mutual understanding.

Sets forth Program provisions.

Authorizes appropriations.
To establish a Global Service Fellowship Program, and for other purposes.