1. Short title This Act may be cited as the No Foreign Election Interference Act . 2. Penalties with respect to contributions to political committees from certain tax exempt organizations that accept contributions from foreign nationals (a) In general Part I of subchapter B of chapter 68 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6720D. Contributions to political committees from certain tax exempt organizations that accept contributions from foreign nationals (a) In general Any specified tax exempt organization that makes any disqualified political committee contribution shall pay a penalty equal to twice the amount of such contribution. (b) Disqualified political committee contribution For purposes of this section— (1) In general The term disqualified political committee contribution means, with respect to any organization described in section 501(c), any contribution made by such organization to a political committee (as defined in section 301 of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101 )) if such organization received, during any testing period, any contribution or gift (within the meaning of section 6033(b)(5)) from a foreign national (as defined in section 319(b) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30121(b) )). (2) Testing period The term testing period means, with respect to any contribution by an organization described in section 501(c), the 8-year period ending on the date of such contribution, except that such period shall not include any period before the date of the enactment of this section. (c) Specified tax exempt organization For purposes of this section— (1) In general The term specified tax exempt organization means any organization described in section 501(c) and exempt from tax under section 501(a). (2) Coordination with revocation of tax exempt status by reason of making disqualified political committee contributions An organization which is not exempt from tax under section 501(a) solely by reason of