# 119-s-2849: Nonprofit Governance Integrity Act

119-s-2849, Nonprofit Governance Integrity Act, is a 119th Congress bill sponsored by Sen. Cotton, Tom [R-AR] (R-AR); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2849
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2849
- Congress: 119
- Title: Nonprofit Governance Integrity Act
- Status: introduced
- Introduced: 2025-09-17
- Sponsor: Sen. Cotton, Tom [R-AR] (R-AR)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Bars tax-exempt status for certain nonprofits if a board member is a citizen or national of a covered nation.** This bill would deny tax-exempt treatment to specific nonprofit types when any member of their board or equivalent governing body is a citizen or national of a covered nation as defined in the tax code. - 501(c)(3) charities (excluding churches): These groups would not be treated as tax-exempt if any board member is a citizen or national of a covered nation. - 501(c)(4) advocacy organizations: The same rule would make these social welfare groups ineligible for tax-exempt status. - 501(c)(6) trade and professional associations: These organizations would also lose tax-exempt treatment under the rule. - Board members: A single board member who is a citizen or national of a covered nation would trigger the loss of tax-exempt status for the entire organization. - Timing: The rule would apply to taxable years beginning after the date of enactment.

## Provisions PRIA read

- Nonprofits could lose tax-exempt status: cost, medium. This bill would stop some nonprofits from being tax-exempt if any board member is a citizen or national of a "covered nation." It would apply to most 501(c)(3) charities (not churches), 501(c)(4) groups, and 501(c)(6) organizations. If enacted, affected organizations would be treated as taxable for…

## Related bills

- 119-s-2342: Intelligence Authorization Act for Fiscal Year 2026
- 119-s-4615: Intelligence Authorization Act for Fiscal Year 2027
- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-2010: TERMS Act
- 119-s-292: Educational Choice for Children Act of 2025

## Sources
- [119-s-2849 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2849)

## Related
- [119-s-2342: Intelligence Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2342)
- [119-s-4615: Intelligence Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4615)
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2849 (as of 2026-04-21).