S2849-119

Introduced

To amend the Internal Revenue Code of 1986 to prohibit certain foreign nationals from serving on the board of directors of tax-exempt organizations.

119th Congress Introduced Sep 17, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to prohibit certain foreign
nationals from serving on the board of directors of tax-exempt
organizations., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients. The main policy domain is Foreign Policy, Social Welfare.

Who Benefits and How

foreign governments, international partners, and aid recipients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, foreign governments, international partners, and aid recipients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section idb8c4cabfb5484fb8a8ab519df93588c1: 1. Short title This Act may be cited as the Nonprofit Governance Integrity Act.
  • Section id076e4bf5348a40f28ddbb7aa1c86d492: 2. Prohibition on certain foreign nationals serving tax-exempt organizations Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to prohibit certain foreign nationals from serving on the board of directors of tax-exempt organizations., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Key Policy Areas

Foreign Policy, Social Welfare

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to prohibit certain foreign nationals from serving on the board of directors of tax-exempt organizations., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Policy Domains

Foreign Policy Social Welfare

Whole bill

Identified Gains
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
foreign governments, international partners, and aid recipients:
Identified Costs
  • federal implementing agencies
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies:
foreign governments, international partners, and aid recipients:

Legislative Progress

Introduced
Introduced Committee Passed
Sep 17, 2025

Mr. Cotton introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Foreign Policy Social Welfare
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology