,,ii  #aaith ,,congress  #ast ,session  
,s4 #bhdi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ag 
7legislative day1 ,september #af71 #bjbe
 ,mr4 ,cotton introduced the following  
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to prohibit certain foreign   
nationals from serving on the board of  
directors of tax-exempt organizations4  
#a4  ,short title  ,this ,act may be    
cited as the ,nonprofit ,governance     
,integrity ,act4  #b4  ,prohibition on  
certain foreign nationals serving       
tax-exempt organizations  7a7  ,in      
general  ,section #eja of the ,internal 
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subsection3  7s7  ,prohibition on       
citizens of covered nations serving     
certain organizations  7#a7  ,in general
  ,any organization to which this       
subsection applies shall not be treated 
as exempt from tax if any member of the 

board of directors 7or similar governing
 body7 of such organization is a citizen
 or national of a covered nation 7as    
defined in section                      
#ggja7;a77#ea77;,i77ii774  7#b7         
,organizations to which this subsection 
applies  ,this subsection shall apply   
to--  7,a7 any organization described in
 subsection 7c77#c7 7other than a church
 or convention or association of        
churches71  7,b7 any organization       
described in subsection 7c77#d71 and    
7,c7 any organization described in      
subsection 7c77#f74  4  7b7  ,effective 
date  ,the amendment made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4