SEC. 2. CERTIFICATION THAT FOREIGN FUNDS WILL NOT 
BE USED TO MAKE ANY CONTRIBUTION OR 
EXPENDITURE IN CONNECTION WITH ANY 
ELECTION IN THE UNITED STATES. 
(a) APPLICATION FOR EXEMPTION.—Section 501 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(s) CERTIFICATION.—In the case of an organization 
described in subsection (c) for which an application is re-
quired for exemption from tax under subsection (a), such 
application shall not be treated as complete unless the ap-
plication contains a certification that the organization will 
not, directly or indirectly— 
‘‘(1) use foreign funds to make— 
‘‘(A) a contribution or donation of money 
or other thing of value, or to make an express 
or implied promise to make a contribution or 
donation, in connection with any Federal, State 
or local election, 
‘‘(B) a contribution or donation to a com-
mittee of a political party, or 
‘‘(C) an expenditure, independent expendi-
ture, or disbursement for an electioneering com-
munication (within the meaning of section 
304(f)(3) of the Federal Election Campaign Act 
of 1971 (52 U.S.C. 30104(f)(3))), or 
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(2) solicit, accept or receive a contribution or 
donation described in paragraph (1) (A) or (B) from 
a foreign national.’’. 
(b) CERTIFICATION BY (c)(4) ORGANIZATIONS.— 
(1) IN GENERAL.—Section 506(a) of such Code 
is amended by inserting before the period at the end 
the following: ‘‘and shall include with such notifica-
tion the certification described in subsection (g)’’. 
(2) CERTIFICATION.—Section 506 of such Code 
is amended by adding at the end the following: 
‘‘(g) CERTIFICATION.—The certification described in 
this subsection with respect to an organization is a certifi-
cation that the organization will not, directly or indi-
rectly— 
‘‘(1) use foreign funds to make— 
‘‘(A) a contribution or donation of money 
or other thing of value, or to make an express 
or implied promise to make a contribution or 
donation, in connection with any Federal, State 
or local election, 
‘‘(B) a contribution or donation to a com-
mittee of a political party, or 
‘‘(C) an expenditure, independent expendi-
ture, or disbursement for an electioneering com-
munication (within the meaning of section 
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS
304(f)(3) of the Federal Election Campaign Act 
of 1971 (52 U.S.C. 30104(f)(3))), or 
‘‘(2) solicit, accept or receive a contribution or 
donation described in paragraph (1) (A) or (B) from 
a foreign national.’’. 
(c) ANNUAL REPORTING.—Section 6033 of the Inter-
nal Revenue Code of 1986 is amended by redesignating 
subsection (n) as subsection (o) and by inserting after sub-
section (m) the following: 
‘‘(n) CERTIFICATION.—The annual return required 
by subsection (a) for an organization described in section 
501(c) and exempt from tax under section 501(a) shall 
not be treated as complete unless the return contains a 
certification that the organization did not, directly or indi-
rectly— 
‘‘(1) use foreign funds to make— 
‘‘(A) a contribution or donation of money 
or other thing of value, or to make an express 
or implied promise to make a contribution or 
donation, in connection with a Federal, State, 
or local election in the year, 
‘‘(B) a contribution or donation to a com-
mittee of a political party, or 
‘‘(C) an expenditure, independent expendi-
ture, or disbursement for an electioneering com-
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS
munication (within the meaning of section 
304(f)(3) of the Federal Election Campaign Act 
of 1971 (52 U.S.C. 30104(f)(3))), or 
‘‘(2) solicit, accept or receive a contribution or 
donation described in paragraph (1) (A) or (B) from 
a foreign national.’’. 
(d) GAO STUDY.—The Comptroller General of the 
United States shall— 
(1) conduct a study of the political activities of 
corporations to determine whether foreign money is 
being used in United States elections, and 
(2) not later than July 1, 2017, submit a report 
of such study to the Committee on House Adminis-
tration of the House of Representatives and the 
Committee on Rules and Administration of the Sen-
ate. 
(e) EFFECTIVE DATE.— 
(1) The amendment made by subsection (a) 
shall apply to applications filed after the date of the 
enactment of this Act. 
(2) The amendment made by subsection (b) 
shall apply to returns filed for taxable years begin-
ning after the date of the enactment of this Act. 
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS
SEC. 3. INCLUDING CERTIFICATIONS IN REPORTS FILED 
UNDER FEDERAL ELECTION CAMPAIGN ACT 
OF 1971 BY ORGANIZATIONS MAKING DIS-
BURSEMENTS FOR INDEPENDENT EXPENDI-
TURES OR ELECTIONEERING COMMUNICA-
TIONS. 
(a) 
INDEPENDENT
EXPENDITURES.—Section 
304(c)(2) of the Federal Election Campaign Act of 1971 
(52 U.S.C. 30104(c)(2)) is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (B); 
(2) by striking the period at the end of sub-
paragraph (C) and inserting ‘‘; and’’; and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(D) in the case of an independent expenditure 
made by an organization that is described in section 
501(c) of the Internal Revenue Code of 1986 and 
exempt from taxation under section 501(a) of such 
Code (or has submitted an application for deter-
mination of tax exempt status under such section), 
a certification that the organization did not use for-
eign funds to make the expenditure.’’. 
(b) ELECTIONEERING
COMMUNICATIONS.—Section 
304(f)(2) of such Act (52 U.S.C. 30104(f)(2)) is amended 
by adding at the end the following new subparagraph: 
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(G) If the person making the disburse-
ment is an organization that is described in sec-
tion 501(c) of the Internal Revenue Code of 
1986 and exempt from taxation under section 
501(a) of such Code (or has submitted an ap-
plication for determination of tax exempt status 
under such section), a certification that the per-
son did not use foreign funds to make the dis-
bursement.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to reports required 
to be filed under the Federal Election Campaign Act of 
1971 on or after the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
01:53 Jun 18, 2016
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H5515.IH
H5515
SSpencer on DSK4SPTVN1PROD with BILLS