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 com-
mittees from certain tax exempt organizations that re-
ceive contributions from foreign nationals. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Foreign Election 
Interference Act’’. 
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SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO 
POLITICAL COMMITTEES FROM CERTAIN TAX 
EXEMPT ORGANIZATIONS THAT ACCEPT CON-
TRIBUTIONS FROM FOREIGN NATIONALS. 
(a) IN GENERAL.—Part I of subchapter B of chapter 
68 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new section: 
‘‘SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES 
FROM 
CERTAIN 
TAX 
EXEMPT 
ORGANIZA-
TIONS THAT ACCEPT CONTRIBUTIONS FROM 
FOREIGN NATIONALS. 
‘‘(a) IN GENERAL.—Any specified tax exempt organi-
zation that makes any disqualified political committee con-
tribution shall pay a penalty equal to twice the amount 
of such contribution. 
‘‘(b) DISQUALIFIED POLITICAL COMMITTEE CON-
TRIBUTION.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘disqualified po-
litical committee contribution’ means, with respect to 
any organization described in section 501(c), any 
contribution made by such organization to a political 
committee (as defined in section 301 of the Federal 
Election Campaign Act of 1971 (52 U.S.C. 30101)) 
if such organization received, during any testing pe-
riod, any contribution or gift (within the meaning of 
section 6033(b)(5)) from a foreign national (as de-
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fined in section 319(b) of the Federal Election Cam-
paign Act of 1971 (52 U.S.C. 30121(b))). 
‘‘(2) TESTING PERIOD.—The term ‘testing pe-
riod’ means, with respect to any contribution by an 
organization described in section 501(c), the 8-year 
period ending on the date of such contribution, ex-
cept that such period shall not include any period 
before the date of the enactment of this section. 
‘‘(c) SPECIFIED TAX EXEMPT ORGANIZATION.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘specified tax ex-
empt organization’ means any organization described 
in section 501(c) and exempt from tax under section 
501(a). 
‘‘(2) COORDINATION WITH REVOCATION OF TAX 
EXEMPT STATUS BY REASON OF MAKING DISQUALI-
FIED POLITICAL COMMITTEE CONTRIBUTIONS.—An 
organization which is not exempt from tax under 
section 501(a) solely by reason of section 501(s) 
shall be treated for purposes of paragraph (1) of 
this subsection as exempt from tax under section 
501(a) with respect to the application of this section 
to the first 3 disqualified political committee con-
tributions of such organization.’’. 
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(b) REVOCATION OF EXEMPT STATUS UPON THIRD 
DISQUALIFIED POLITICAL COMMITTEE CONTRIBUTION.— 
Section 501 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new sub-
section: 
‘‘(s) REVOCATION OF EXEMPT STATUS OF CERTAIN 
ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM 
FOREIGN NATIONALS AND MAKE CONTRIBUTIONS TO PO-
LITICAL COMMITTEES.—Any organization described in 
subsection (c) which makes more than 2 disqualified polit-
ical committee contributions (as defined in section 
6720D(b)) shall not be exempt from taxation under sub-
section (a) for any taxable year ending on or after the 
date of the third such contribution.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply with respect to contributions 
made on or after January 1, 2025, by organizations de-
scribed in section 501(c) of the Internal Revenue Code of 
1986. 
Æ 
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