Washington Times:

Qods forces in Afghanistan are working through nongovernmental organizations and political opposition groups, the report says. Tehran also is backing insurgent leaders Gulbuddin Hekmatyar and Ismail Khan.

"Arms caches have been recently uncovered [in Afghanistan] with large amounts of Iranian-manufactured weapons, to include 107 millimeter rockets, which we assess IRGC-QF delivered to Afghan militants," the report says, noting that recent manufacture dates on the weapons suggest the support is "ongoing."

"Tehran's support to the Taliban is inconsistent with their historic enmity, but fits with Iran's strategy of backing many groups to ensure that it will have a positive relationship with the eventual leaders," the report says.

In Iraq, Qods forces are supporting terrorists through Iranian embassies. The report says the outgoing Iranian ambassador to Iraq, Hassan Kazemi-Qomi, is a member, as well as the new ambassador in Baghdad, Hassan Danafar.

Iranian support for Shi'ite militants in Iraq has included the supply of armor-piercing explosively formed projectiles, as well as other homemade bombs, anti-aircraft weapons, rockets, rocket-propelled grenades and explosives.

The report says the elite Iranian fighters are controlled by Iran's government, despite efforts by the group to mask Tehran's control.

Complete report here (PDF).

Background: Iran increasing Qods' force in Venezuela.