“A bill to amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.”
No CRS summary available for this bill.
This section amends the requirements for tax-exempt status under section 501(c)(3) of the Internal Revenue Code—applicable to charitable organizations (i.e., those operated exclusively for religious, charitable, scientific, educational, or similar purposes)—by prohibiting such organizations from engaging in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals the organization knows or reasonably should know to be unlawfully present in the United States. The prohibition does not require proof of citizenship or immigration status verification, nor does it compel religious organizations to violate their beliefs.