S. 2849

Summary

S. 2849, the Nonprofit Governance Integrity Act, was introduced in the Senate on Sep 17, 2025 by Sen. Tom Cotton (R). It was referred to Finance, and last saw action on Sep 17, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 2849 has no co-sponsors and has not gone to a roll call.

119 S2849 IS: Nonprofit Governance Integrity Act
 U.S. Senate
 2025-09-17
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
  II
  119th CONGRESS
  1st Session
  S. 2849
  IN THE SENATE OF THE UNITED STATES
  September 17 (legislative day,
  September 16), 2025
  Mr. Cotton  introduced the following bill;
  which was read twice and referred to the  Committee on Finance
  A 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.
1.
Short title
This Act may be cited as the   Nonprofit Governance Integrity Act  .
2.
Prohibition on certain foreign nationals serving tax-exempt
  organizations
(a)
In general
 Section 501  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(s)
Prohibition on citizens of covered nations serving certain
  organizations
(1)
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 (or similar governing body) of such organization is a citizen or national of a covered nation (as defined in section 7701(a)(51)(I)(ii)).
(2)
Organizations to which this subsection applies
This subsection shall apply to—
(A)
any organization described in subsection (c)(3) (other than a church or convention or association of churches),
(B)
any organization described in subsection (c)(4), and
(C)
any organization described in subsection (c)(6).
  .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

A 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.

Sponsors

Sen. Tom Cotton (R) sponsors S. 2849 alone.

Tom Cotton

Sen. · R–AR · Sponsor

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Committees

S. 2849 went before 1 committee: Finance.

Finance

Finance

Referred To · Sep 17, 2025 · 902 Bills

Actions

S. 2849 has taken 2 actions since Sep 17, 2025.

Votes

S. 2849 has not gone to a roll call.

Titles

S. 2849 goes by 3 titles, 1 of them short titles.

• Nonprofit Governance Integrity Act — Display Title
• Nonprofit Governance Integrity Act — Short Title(s) as Introduced
• A 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. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 6 registered lobbyists who named S. 2849 in 1 quarterly filing, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Banking, Defense, Education, Foreign Relations, Homeland Security, Science/Technology.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files S. 2849 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 2849’s is Taxation.

Source: congress.gov · legiscan.com