H.R. 2265 — No Foreign Election Interference Act

This section imposes a penalty equal to twice the amount of any disqualified political committee contribution made by a specified tax-exempt organization (i.e., a 501(c) organization with at least $200,000 in gross receipts or $500,000 in assets for the taxable year). A disqualified political committee contribution occurs when such an organization contributes to a political committee (as defined in the Federal Election Campaign Act) after receiving any contribution or gift from a foreign national (as defined in FECA section 319(b)) during the prior eight-year testing period. (Thus, the provision deters indirect foreign influence on U.S. elections via tax-exempt organizations.) This section further revokes the tax-exempt status under IRC §501(a) for any such organization upon its third disqualified contribution, effective for taxable years ending on or after that date. The amendments apply to contributions made on or after January 1, 2026.