I
119THCONGRESS
1
STSESSION H. R. 2265
To amend the Internal Revenue Code of 1986 to impose penalties with
respect to contributions to political committees from certain tax exempt
organizations that receive contributions from foreign nationals.
IN THE HOUSE OF REPRESENTATIVES
MARCH21, 2025
Ms. M
ALLIOTAKISintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to impose
penalties with respect to contributions to political com-
mittees from certain tax exempt organizations that re-
ceive contributions from foreign nationals.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Foreign Election 4
Interference Act’’. 5
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SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO 1
POLITICAL COMMITTEES FROM CERTAIN TAX 2
EXEMPT ORGANIZATIONS THAT ACCEPT CON-3
TRIBUTIONS FROM FOREIGN NATIONALS. 4
(a) I
NGENERAL.—Part I of subchapter B of chapter 5
68 of the Internal Revenue Code of 1986 is amended by 6
adding at the end the following new section: 7
‘‘SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES 8
FROM CERTAIN TAX EXEMPT ORGANIZA-9
TIONS THAT ACCEPT CONTRIBUTIONS FROM 10
FOREIGN NATIONALS. 11
‘‘(a) I
NGENERAL.—Any specified tax exempt organi-12
zation that makes any disqualified political committee con-13
tribution shall pay a penalty equal to twice the amount 14
of such contribution. 15
‘‘(b) D
ISQUALIFIEDPOLITICALCOMMITTEECON-16
TRIBUTION.—For purposes of this section— 17
‘‘(1) I
N GENERAL.—The term ‘disqualified po-18
litical committee contribution’ means, with respect to 19
any organization described in section 501(c), any 20
contribution made by such organization to a political 21
committee (as defined in section 301 of the Federal 22
Election Campaign Act of 1971 (52 U.S.C. 30101)) 23
if such organization received, during any testing pe-24
riod, any contribution or gift (within the meaning of 25
section 6033(b)(5)) from a foreign national (as de-26
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fined in section 319(b) of the Federal Election Cam-1
paign Act of 1971 (52 U.S.C. 30121(b))). 2
‘‘(2) T
ESTING PERIOD.—The term ‘testing pe-3
riod’ means, with respect to any contribution by an 4
organization described in section 501(c), the 8-year 5
period ending on the date of such contribution, ex-6
cept that such period shall not include any period 7
before the date of the enactment of this section. 8
‘‘(c) S
PECIFIEDTAXEXEMPTORGANIZATION.—For 9
purposes of this section— 10
‘‘(1) I
N GENERAL.—The term ‘specified tax ex-11
empt organization’ means, with respect to any tax-12
able year, any organization described in section 13
501(c) and exempt from tax under section 501(a) 14
if— 15
‘‘(A) the gross receipts of such organiza-16
tion for such taxable year equal or exceed 17
$200,000, or 18
‘‘(B) the assets of such organization (de-19
termined as of the close of such taxable year) 20
equal or exceed $500,000. 21
‘‘(2) C
OORDINATION WITH REVOCATION OF TAX 22
EXEMPT STATUS BY REASON OF MAKING DISQUALI -23
FIED POLITICAL COMMITTEE CONTRIBUTIONS .—An 24
organization which is not exempt from tax under 25
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section 501(a) solely by reason of section 501(s) 1
shall be treated for purposes of paragraph (1) of 2
this subsection as exempt from tax under section 3
501(a) with respect to the application of this section 4
to the first 3 disqualified political committee con-5
tributions of such organization.’’. 6
(b) R
EVOCATION OFEXEMPTSTATUSUPONTHIRD 7
D
ISQUALIFIEDPOLITICALCOMMITTEECONTRIBUTION.— 8
Section 501 of the Internal Revenue Code of 1986 is 9
amended by adding at the end the following new sub-10
section: 11
‘‘(s) R
EVOCATION OFEXEMPTSTATUS OFCERTAIN 12
O
RGANIZATIONSTHATACCEPTCONTRIBUTIONSFROM 13
F
OREIGNNATIONALS ANDMAKECONTRIBUTIONS TOPO-14
LITICALCOMMITTEES.—Any organization described in 15
subsection (c) which makes more than 2 disqualified polit-16
ical committee contributions (as defined in section 17
6720D(b)) shall not be exempt from taxation under sub-18
section (a) for any taxable year ending on or after the 19
date of the third such contribution.’’. 20
(c) C
LERICALAMENDMENT.—The table of sections 21
for part I of subchapter B of chapter 68 of such Code 22
is amended by adding at the end the following new item: 23
‘‘Sec. 6720D. Contributions to political committees from certain tax exempt or-
ganizations that accept contributions from foreign nationals.’’.
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(d) EFFECTIVEDATE.—The amendments made by 1
this subsection shall apply with respect to contributions 2
made on or after January 1, 2026, by organizations de-3
scribed in section 501(c) of the Internal Revenue Code of 4
1986. 5
Æ
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