To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries.

The bill titled "To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries," designated as H.R. 8166 in the 119th Congress, seeks to modify the tax-exempt status regulations for organizations that receive contributions or gifts from individuals associated with foreign adversaries. Introduced on March 30, 2026, the bill aims to address potential vulnerabilities in the tax-exempt status provisions related to donations from such sources.