Bill > S497

This bill, known as the FENCE Act (Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act), amends Section 501(c) of the Internal Revenue Code to modify the tax-exempt status requirements for nonprofit organizations. Specifically, the bill adds a new provision that would disqualify a nonprofit organization from maintaining its tax-exempt status if it knowingly provides financial assistance, benefits, services, or material support to individuals who are unlawfully present in the United States. The bill includes a safeguard clause that clarifies organizations are not required to verify immigration status or prove citizenship, and religious organizations are not obligated to act in a way that conflicts with their religious beliefs. The amendment would take effect immediately upon the bill's enactment, potentially impacting how nonprofits interact with and support undocumented individuals. This change could have significant implications for charitable organizations, social service providers, and other nonprofits that work with immigrant populations.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/497/all-info