[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2849 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 2849

To amend the Internal Revenue Code of 1986 to prohibit certain foreign 
    nationals from serving on the board of directors of tax-exempt 
                             organizations.


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                   IN THE SENATE OF THE UNITED STATES

           September 17 (legislative day, September 16), 2025

  Mr. Cotton introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to prohibit certain foreign 
    nationals from serving on the board of directors of tax-exempt 
                             organizations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Nonprofit Governance Integrity 
Act''.

SEC. 2. PROHIBITION ON CERTAIN FOREIGN NATIONALS SERVING TAX-EXEMPT 
              ORGANIZATIONS.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(s) Prohibition on Citizens of Covered Nations Serving Certain 
Organizations.--
            ``(1) In general.--Any organization to which this 
        subsection applies shall not be treated as exempt from tax if 
        any member of the board of directors (or similar governing 
        body) of such organization is a citizen or national of a 
        covered nation (as defined in section 7701(a)(51)(I)(ii)).
            ``(2) Organizations to which this subsection applies.--This 
        subsection shall apply to--
                    ``(A) any organization described in subsection 
                (c)(3) (other than a church or convention or 
                association of churches),
                    ``(B) any organization described in subsection 
                (c)(4), and
                    ``(C) any organization described in subsection 
                (c)(6).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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