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To amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.
Summary
This bill modifies the eligibility requirements for 501(c)(3) tax-exempt status under the Internal Revenue Code. It adds a condition that exempt organizations cannot engage in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals they know or reasonably should know are unlawfully present in the United States. The bill includes exceptions stating that organizations are not required to verify immigration status or require proof of citizenship, and religious organizations are not required to act in violation of their religious beliefs. The amendment takes effect upon enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Hagerty, Bill [R-TN] (R-TN)
Actions (2)
- Feb 10, 2025 Read twice and referred to the Committee on Finance. · senate
- Feb 10, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
February 10, 2025
Mr. Hagerty introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act” or the “FENCE Act”.
SEC. 2. ORGANIZATIONS HARBORING ALIENS UNLAWFULLY PRESENT IN THE UNITED STATES.
(a) In General.—Paragraph (3) of section 501(c) of the Internal Revenue Code of 1986 is amended—
(1) by striking “animals, no part” and inserting “animals—
“(A) no part”,
(2) by striking “individual, no substantial part” and inserting “individual,
“(B) no substantial part”,
(3) by striking “subsection (h)), and which” and inserting “subsection (h)),
“(C) which”,
(4) by striking the period at the end and inserting “, and”, and
(5) by adding at the end the following:
“(D) which does not engage in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals which such corporation, community chest, fund, or foundation knows or reasonably should know to be unlawfully present in the United States. Subparagraph (D) shall not be construed to require proof of citizenship or verification of an individual’s immigration status to be presented, or to require a religious organization to act in violation of its religious beliefs.”.
(b) Effective Date.—The amendments made by this section shall take effect upon the date of the enactment of this Act. <all>
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