I 

118TH CONGRESS 

2D SESSION H. R. 8314 

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 

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. 

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’’. 


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1 SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO 

2 POLITICAL COMMITTEES FROM CERTAIN TAX 

3 EXEMPT ORGANIZATIONS THAT ACCEPT CON4 TRIBUTIONS FROM FOREIGN NATIONALS. 

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

6 68 of the Internal Revenue Code of 1986 is amended by 

7 adding at the end the following new section: 

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

9 FROM CERTAIN TAX EXEMPT ORGANIZA10 TIONS THAT ACCEPT CONTRIBUTIONS FROM 

11 FOREIGN NATIONALS. 

12 ‘‘(a) IN GENERAL.—Any specified tax exempt organi13 zation that makes any disqualified political committee con14 tribution shall pay a penalty equal to twice the amount 

15 of such contribution. 

16 ‘‘(b) DISQUALIFIED POLITICAL COMMITTEE CON17 TRIBUTION.—For purposes of this section— 

18 ‘‘(1) IN GENERAL.—The term ‘disqualified po19 litical committee contribution’ means, with respect to 

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

21 contribution made by such organization to a political 

22 committee (as defined in section 301 of the Federal 

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

24 if such organization received, during any testing pe25 riod, any contribution or gift (within the meaning of 

26 section 6033(b)(5)) from a foreign national (as deVerDate Sep 11 2014 22:40 May 10, 2024 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8314.IH H8314

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1 fined in section 319(b) of the Federal Election Cam2 paign Act of 1971 (52 U.S.C. 30121(b))). 

3 ‘‘(2) TESTING PERIOD.—The term ‘testing pe4 riod’ means, with respect to any contribution by an 

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

6 period ending on the date of such contribution, ex7 cept that such period shall not include any period 

8 before the date of the enactment of this section. 

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

10 purposes of this section— 

11 ‘‘(1) IN GENERAL.—The term ‘specified tax ex12 empt organization’ means any organization described 

13 in section 501(c) and exempt from tax under section 

14 501(a). 

15 ‘‘(2) COORDINATION WITH REVOCATION OF TAX

16 EXEMPT STATUS BY REASON OF MAKING DISQUALI17 FIED POLITICAL COMMITTEE CONTRIBUTIONS.—An 

18 organization which is not exempt from tax under 

19 section 501(a) solely by reason of section 501(s) 

20 shall be treated for purposes of paragraph (1) of 

21 this subsection as exempt from tax under section 

22 501(a) with respect to the application of this section 

23 to the first 3 disqualified political committee con24 tributions of such organization.’’. 


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1 (b) REVOCATION OF EXEMPT STATUS UPON THIRD

2 DISQUALIFIED POLITICAL COMMITTEE CONTRIBUTION.— 

3 Section 501 of the Internal Revenue Code of 1986 is 

4 amended by adding at the end the following new sub5 section: 

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

7 ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM

8 FOREIGN NATIONALS AND MAKE CONTRIBUTIONS TO PO9 LITICAL COMMITTEES.—Any organization described in 

10 subsection (c) which makes more than 2 disqualified polit11 ical committee contributions (as defined in section 

12 6720D(b)) shall not be exempt from taxation under sub13 section (a) for any taxable year ending on or after the 

14 date of the third such contribution.’’. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this subsection shall apply with respect to contributions 

17 made on or after January 1, 2025, by organizations de18 scribed in section 501(c) of the Internal Revenue Code of 

19 1986. 

Æ 


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