Election Protection & Integrity Certification Act or the EPIC Act
This bill amends the Internal Revenue Code to require an organization applying for tax-exempt status to certify that it will not: (1) use foreign funds to make certain expenditures in connection with an election, a political party, or an electioneering communication; or (2) solicit, accept, or receive a contribution or donation from a foreign national for an election or a political party.
A tax-exempt organization must certify in its annual tax return that it has not violated the requirements described above.
The Government Accountability Office must study the political activities of corporations to determine whether foreign money is being used in U.S elections.
The bill amends the Federal Election Campaign Act of 1971 to require tax-exempt organizations filing certain reports regarding disbursements for independent expenditures or electioneering communications to certify that foreign funds were not used for the disbursements.