The Nonprofit Governance Integrity Act would prohibit citizens or nationals of certain foreign countries—referred to as "covered nations"—from serving on the boards of directors of specific types of tax-exempt organizations. The bill applies to charitable organizations, educational institutions, scientific organizations, and similar nonprofits, but excludes churches and religious associations. Organizations that violate this rule by allowing foreign nationals from covered nations to serve as board members would lose their tax-exempt status. The legislation would take effect for tax years beginning after it is enacted, placing compliance responsibility on nonprofit boards to ensure their directors meet citizenship requirements.
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