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This bill amends the Internal Revenue Code to penalize tax-exempt organizations that make contributions to political committees if those organizations have received contributions from foreign nationals. Organizations meeting size thresholds ($200,000+ in gross receipts or $500,000+ in assets) would face a penalty equal to twice the amount of any political contribution made within 8 years of receiving foreign donations. A tax-exempt organization that makes more than two such political contributions would lose its tax-exempt status entirely.
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