IB 

Union Calendar No. 546 

118TH CONGRESS 

2D SESSION H. R. 8314 

[Report No. 118–649] 

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 

MAY 8, 2024 

Ms. MALLIOTAKIS introduced the following bill; which was referred to the 

Committee on Ways and Means 

SEPTEMBER 6, 2024 

Additional sponsor: Mr. GALLEGO

SEPTEMBER 6, 2024 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on May 8, 2024] 


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•HR 8314 RH

A BILL 

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. 


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•HR 8314 RH

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘No Foreign Election 

5 Interference Act’’. 

6 SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO 

7 POLITICAL COMMITTEES FROM CERTAIN TAX 

8 EXEMPT ORGANIZATIONS THAT ACCEPT CON9 TRIBUTIONS FROM FOREIGN NATIONALS. 

10 (a) IN GENERAL.—Part I of subchapter B of chapter 

11 68 of the Internal Revenue Code of 1986 is amended by 

12 adding at the end the following new section: 

13 ‘‘SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES 

14 FROM CERTAIN TAX EXEMPT ORGANIZATIONS 

15 THAT ACCEPT CONTRIBUTIONS FROM FOR16 EIGN NATIONALS. 

17 ‘‘(a) IN GENERAL.—Any specified tax exempt organi18 zation that makes any disqualified political committee con19 tribution shall pay a penalty equal to twice the amount 

20 of such contribution. 

21 ‘‘(b) DISQUALIFIED POLITICAL COMMITTEE CON22 TRIBUTION.—For purposes of this section— 

23 ‘‘(1) IN GENERAL.—The term ‘disqualified polit24 ical committee contribution’ means, with respect to 

25 any organization described in section 501(c), any 


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1 contribution made by such organization to a political 

2 committee (as defined in section 301 of the Federal 

3 Election Campaign Act of 1971 (52 U.S.C. 30101)) if 

4 such organization received, during any testing period, 

5 any contribution or gift (within the meaning of sec6 tion 6033(b)(5)) from a foreign national (as defined 

7 in section 319(b) of the Federal Election Campaign 

8 Act of 1971 (52 U.S.C. 30121(b))). 

9 ‘‘(2) TESTING PERIOD.—The term ‘testing pe10 riod’ means, with respect to any contribution by an 

11 organization described in section 501(c), the 8-year 

12 period ending on the date of such contribution, except 

13 that such period shall not include any period before 

14 the date of the enactment of this section. 

15 ‘‘(c) SPECIFIED TAX EXEMPT ORGANIZATION.—For 

16 purposes of this section— 

17 ‘‘(1) IN GENERAL.—The term ‘specified tax ex18 empt organization’ means, with respect to any taxable 

19 year, any organization described in section 501(c) 

20 and exempt from tax under section 501(a) if— 

21 ‘‘(A) the gross receipts of such organization 

22 for such taxable year equal or exceed $200,000, 

23 or 


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1 ‘‘(B) the assets of such organization (deter2 mined as of the close of such taxable year) equal 

3 or exceed $500,000. 

4 ‘‘(2) COORDINATION WITH REVOCATION OF TAX

5 EXEMPT STATUS BY REASON OF MAKING DISQUALI6 FIED POLITICAL COMMITTEE CONTRIBUTIONS.—An or7 ganization which is not exempt from tax under sec8 tion 501(a) solely by reason of section 501(s) shall be 

9 treated for purposes of paragraph (1) of this sub10 section as exempt from tax under section 501(a) with 

11 respect to the application of this section to the first 

12 3 disqualified political committee contributions of 

13 such organization.’’. 

14 (b) REVOCATION OF EXEMPT STATUS UPON THIRD

15 DISQUALIFIED POLITICAL COMMITTEE CONTRIBUTION.— 

16 Section 501 of the Internal Revenue Code of 1986 is amend17 ed by adding at the end the following new subsection: 

18 ‘‘(s) REVOCATION OF EXEMPT STATUS OF CERTAIN

19 ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM

20 FOREIGN NATIONALS AND MAKE CONTRIBUTIONS TO PO21 LITICAL COMMITTEES.—Any organization described in sub22 section (c) which makes more than 2 disqualified political 

23 committee contributions (as defined in section 6720D(b)) 

24 shall not be exempt from taxation under subsection (a) for 


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1 any taxable year ending on or after the date of the third 

2 such contribution.’’. 

3 (c) CLERICAL AMENDMENT.—The table of sections for 

4 part I of subchapter B of chapter 68 of such Code is amend5 ed by adding at the end the following new item: 

‘‘Sec. 6720D. Contributions to political committees from certain tax exempt organizations that accept contributions from foreign nationals.’’. 

6 (d) EFFECTIVE DATE.—The amendments made by this 

7 section shall apply with respect to contributions made on 

8 or after January 1, 2025, by organizations described in sec9 tion 501(c) of the Internal Revenue Code of 1986. 


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Union Calendar No. 546 

118TH CONGRESS 

2D SESSION H. R. 8314 

[Report No. 118–649] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

eign nationals. ganizations that receive contributions from forpolitical committees from certain tax exempt orimpose penalties with respect to contributions to 

SEPTEMBER 6, 2024 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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