Introduced:
Feb 10, 2025
Policy Area:
Taxation
Congress.gov:
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Summaries
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Subjects
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Latest Action
Feb 10, 2025
Read twice and referred to the Committee on Finance.
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Feb 10, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
Feb 10, 2025
Subjects (1)
Taxation
(Policy Area)
Full Bill Text
Length: 2,340 characters
Version: Introduced in Senate
Version Date: Feb 10, 2025
Last Updated: Nov 11, 2025 6:19 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 497 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 497
To amend the Internal Revenue Code of 1986 to modify eligibility for
501
(c) (3) status.
_______________________________________________________________________
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,
[From the U.S. Government Publishing Office]
[S. 497 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 497
To amend the Internal Revenue Code of 1986 to modify eligibility for
501
(c) (3) status.
_______________________________________________________________________
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.
This Act may be cited as the ``Fixing Exemptions for Networks
Choosing to Enable Illegal Migration Act'' or the ``FENCE Act''.
SEC. 2.
STATES.
(a) In General.--Paragraph
(3) of
(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.
(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>
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>