Prohibits foreign nationals from serving on the board of tax-exempt organizations.
The Nonprofit Governance Integrity Act amends the Internal Revenue Code to prohibit tax-exempt organizations from maintaining tax-exempt status if any board member is a citizen or national of a covered nation. This applies to organizations described in subsections (c)(3), (c)(4), and (c)(6), excluding churches and associations of churches. The changes take effect for taxable years beginning after the enactment of this Act.
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