This bill proposes an amendment to the Internal Revenue Code of 1986, introducing new restrictions on the governance of certain tax-exempt organizations. Its core provision is to prohibit citizens or nationals of designated "covered nations" from serving on the board of directors or similar governing bodies of these entities. Under the proposed amendment, an organization will lose its tax-exempt status if any member of its board is a citizen or national of a "covered nation," as defined in section 7701(a)(51)(I)(ii) of the tax code. This prohibition specifically targets 501(c)(3) organizations (excluding churches), 501(c)(4) social welfare organizations , and 501(c)(6) business leagues . The new rule will apply to taxable years beginning after the date of the bill's enactment.