This legislative proposal seeks to amend the Internal Revenue Code of 1986 by introducing new conditions for maintaining tax-exempt status for certain organizations. Specifically, it targets organizations described under paragraphs (3) or (4) of subsection (c) of Section 501, which typically include charitable, educational, and social welfare groups. Under the proposed amendment, such an organization would lose its tax-exempt status for any taxable year in which it receives a contribution or gift from an individual who is a citizen or national of a designated foreign adversary . The bill explicitly lists the People's Republic of China, the Republic of Cuba, the Islamic Republic of Iran, the Democratic People's Republic of Korea, and the Russian Federation as foreign adversaries. It also allows the Secretary, in consultation with the Secretary of State, to designate additional countries based on U.S. national security interests. The denial of tax-exempt status would apply to contributions or gifts received after the bill's enactment date, aiming to prevent foreign adversary influence through financial donations to these U.S. organizations.