SEC. 2. CERTAIN CHARITABLE ORGANIZATIONS PROHIB-
ITED FOR ACCEPTING CONTRIBUTIONS FROM 
PERSONS CONNECTED TO FOREIGN GOVERN-
MENTS. 
(a) IN GENERAL.—Section 501 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(s) PROHIBITION ON ACCEPTANCE OF CONTRIBU-
TIONS FROM PERSONS CONNECTED TO FOREIGN GOV-
ERNMENTS BY 501(c)(3) ORGANIZATIONS ESTABLISHED 
BY CERTAIN FEDERAL OFFICIALS.— 
‘‘(1) TERMINATION OF TAX-EXEMPT STATUS.— 
A Federal official organization shall not be treated 
as described in subsection (c)(3) with respect to any 
period after the date on which such organization 
knowingly or willingly accepts or solicits any con-
tribution from any person connected to a foreign 
government. If a Federal official organization ac-
cepts a contribution from any person and learns that 
such person is connected to a foreign government 
after such acceptance, such organization shall not be 
treated for purposes of this subsection as knowingly 
or willingly accepting such contribution from such 
person if such contribution is returned to such per-
son not later than the date which is 30 days after 
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the date on which the organization so learns the sta-
tus of such person. 
‘‘(2) FORFEITURE OF PROHIBITED CONTRIBU-
TIONS.—There is hereby imposed a tax on any Fed-
eral official organization which knowingly or will-
ingly accepts any contribution from any person con-
nected to any foreign government in an amount 
equal to the amount of such contribution. 
‘‘(3) FEDERAL OFFICIAL ORGANIZATION.—For 
purposes of this subsection, the term ‘Federal offi-
cial organization’ means any organization described 
in subsection (c)(3) (or which would be so described 
without regard to paragraph (1)) if one or more 
Federal officials established, control, or actively par-
ticipate in the management of, such organization. 
For purposes of the preceding sentence, service in a 
merely honorary capacity shall note be treated as 
control or active participation in management. 
‘‘(4) FEDERAL OFFICIAL.—For purposes of this 
subsection, the term ‘Federal official’ means any in-
dividual who— 
‘‘(A) at any time prior the date of the con-
tribution referred to in paragraph (1) or (2), is 
serving or has served as President or Vice- 
President, or 
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‘‘(B) at any time during the 20-year period 
ending on the date of the contribution referred 
to in paragraph (1) or (2), holds or has held 
any of the following positions in the Federal 
government: 
‘‘(i) Any Member of Congress (includ-
ing any Delegate and Resident Commis-
sioner). 
‘‘(ii) Any officer or employee ap-
pointed by the President, Vice-President, 
or any agency head and subject to con-
firmation by the Senate. 
‘‘(iii) Any of the following positions 
which are held at the pleasure of the Presi-
dent: 
‘‘(I) Assistant to the President. 
‘‘(II) Chief of staff. 
‘‘(III) National security advisor. 
‘‘(IV) Deputy chief of staff. 
‘‘(iv) Any Federal judge, without re-
gard to the article of the Constitution pur-
suant to which appointed. 
‘‘(5) PERSONS CONNECTED TO FOREIGN GOV-
ERNMENT.—For purposes of this subsection, the 
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term ‘person connected to a foreign government’ 
means the following: 
‘‘(A) Any department, agency, or instru-
mentality of a foreign government. 
‘‘(B) Any public international organization 
(as defined in section 104 of the Foreign Cor-
rupt Practices Act of 1977 (15 U.S.C. 78dd– 
2)). 
‘‘(C) Any officer or employee of any entity 
described in subparagraph (A) or (B). 
‘‘(D) Any individual who was described in 
subparagraph (C) at any time during the 20- 
year period ending on the date on which the 
contribution from such individual is accepted or 
solicited. 
‘‘(E) Any person acting in an official ca-
pacity for or on behalf of any entity described 
in subparagraph (A) or (B). 
‘‘(F) Any person belonging to a ruling or 
royal family by virtue of sanguinity or mar-
riage. 
‘‘(G) Any person related within four de-
grees of consanguinity to a person described in 
subparagraph (E) or (F).’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after the 
date of the enactment of this Act in taxable years ending 
after such date. 
Æ 
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