Nonprofit Governance Integrity Act

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Latest Action

Sep 17, 2025

Read twice and referred to the Committee on Finance.

Actions (2)

Read twice and referred to the Committee on Finance.

Type: IntroReferral | Source: Senate

Sep 17, 2025

Introduced in Senate

Type: IntroReferral | Source: Library of Congress | Code: 10000

Sep 17, 2025

Text Versions (1)

Introduced in Senate

Sep 17, 2025

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Full Bill Text

Length: 2,259 characters Version: Introduced in Senate Version Date: Sep 17, 2025 Last Updated: Nov 15, 2025 6:08 AM

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

(IS) ]

<DOC>

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.

_______________________________________________________________________

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

_______________________________________________________________________

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.

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

SEC. 2.

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.

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) ).

(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.
<all>

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

    (IS) ]

<DOC>

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.

_______________________________________________________________________

 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

_______________________________________________________________________

 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.
 <all>

View original source ↗

119-s2849