Figures obtained by the Herald show the party has boosted its coffers by $413,000 (¤310,000) over a six-month period.
A company embroiled in a "racism" scandal was among those that donated.
The US-based Friends Of Sinn Fein raked in the money between November 2011 and April 2012. Documents reveal that 189 donations were made, with individual sums ranging from $50 to $15,000.
The party accepted $5,000 from a New York-based company in which a number of staff members were racially abused.
An employment body in the US heard that five employees of the Marjam Supply Company were subject to "unwelcome racial slurs and comments".
The firm settled a case with the employees in 2009 and agreed to pay a $495,000 (€356,000) in compensation. The company had no comment to make when contacted.
Meanwhile, the party also accepted $5,000 from Michael Brewster -- a Longford-born banker who held a senior role at Lehman Brothers before its collapse in 2008. Mr Brewster did not respond to a query from the Herald.
FG, Labour and FF have fundraised in the US but not in recent years.
Sinn Fein refused to comment to the Herald.