H.R. 9771 — Stopping Foreign Influence in Elections Act of 2026

This bill imposes on certain tax-exempt organizations federal income taxes and penalties, including loss of tax-exempt status, for contributing to a political entity within two years of receiving a contribution or gift from a foreign national (disqualified political committee contribution). Under the bill, tax-exempt organizations described in Section 501(c) of the Internal Revenue Code (e.g., charities, social welfare organizations, labor organizations, and business or civics leagues) that make disqualified political committee contributions are subject to federal taxes in the amounts of 100% of the contribution for the first such contribution and 200% of the contribution for each subsequen...