This Act may be cited as the Nonprofit Governance Integrity Act.

(a) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Prohibition on citizens of covered nations serving certain organizations (1) In general Any organization to which this subsection applies shall not be treated as exempt from tax if any member of the board of directors (or similar governing body) of such organization is a citizen or national of a covered nation (as defined in section 7701(a)(51)(I)(ii)). (2) Organizations to which this subsection applies This subsection shall apply to— (A) any organization described in subsection (c)(3) (other than a church or convention or association of churches), (B) any organization described in subsection (c)(4), and (C) any organization described in subsection (c)(6).. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.