"According to the U.S. State Department 2007 International Narcotics Control Strategy Report, 'Saudi donors and unregulated charities have been a major source of financing to extremist and terrorist groups over the past 25 years.' The September 11, 2001 attacks fueled criticisms within the United States of alleged Saudi involvement in terrorism or of Saudi laxity in acting against terrorist groups. The final report released by the bipartisan National Commission on Terrorist Attacks Upon the United States (the 9/11 Commission) indicates that the Commission 'found no evidence that the Saudi government as an institution or senior Saudi officials individually funded [Al Qaeda].' The report also states, however, that Saudi Arabia 'was a place where Al Qaeda raised money directly from individuals and through charities" and indicates that "charities with significant Saudi government sponsorship' may have diverted funding to Al Qaeda. U.S. officials remain concerned that Saudis continue to fund Al Qaeda and other terrorist organizations. […] In the 110th Congress, Section 2043 of the Implementing Recommendations of the 9/11 Commission Act (P.L. 110-53, signed August 3, 2007) finds that 'the Kingdom of Saudi Arabia has an uneven record in the fight against terrorism, especially with respect to terrorist financing,' and requires the Administration to submit a report 180 days after enactment describing the long term strategy of the United States, 'to work with the Government of Saudi Arabia to combat terrorism, including through effective measures to prevent and prohibit the financing of terrorists by Saudi institutions and citizens.'"
CRS Report for Congress, RL32499