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Nonprofit Governance Integrity Act
To amend the Internal Revenue Code of 1986 to prohibit certain foreign nationals from serving on the board of directors of tax-exempt organizations.
Summary
The Nonprofit Governance Integrity Act prohibits citizens and nationals of designated covered nations from serving on the boards of directors of certain tax-exempt organizations. The prohibition applies to tax-exempt educational, charitable, scientific, literary, religious, social, athletic, and business organizations. Organizations that violate this provision by allowing a board member who is a citizen or national of a covered nation would lose their tax-exempt status. The law becomes effective for tax years beginning after the bill is enacted.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Cotton, Tom [R-AR] (R-AR)
Money behind the sponsor
Top reported contributors to Tom Cotton’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $80,461
- APOLLO MANAGEMENT $25,600
- APOLLO GLOBAL MANAGEMENT $19,800
- BRODIE GENERATIONAL CAPITAL PARTNERS $13,200
- APOLLO $11,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Tom Cotton → · Outside spending →
Actions (2)
- Sep 17, 2025 Read twice and referred to the Committee on Finance. · senate
- Sep 17, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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>
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