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This bill prohibits specified tax-exempt organizations from making contributions to political committees for eight years from the date of receiving a gift or contribution from a foreign national. Specified tax-exempt organization means, with respect to any taxable year, any organization described in Section 501(c) of the Internal Revenue Code (IRC) and exempt from tax under Section 501(a) of the IRC if (1) the gross receipts of such organization for such taxable year equal or exceed $200,000; or (2) the assets of such organization (determined as of the close of such taxable year) equal or exceed $500,000. Any specified tax-exempt organization that makes such a contribution must pay a penalty that is 200% of the amount of such contribution. The organization loses its tax-exempt status for any taxable year ending on or after the date of a third contribution.
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Counted from roll-call records for sitting members · source: congress.gov
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