Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB3604

Introduced
1/17/24  

Caption

Safeguarding Charity Act

Impact

By progressing this bill, proponents argue that it safeguards nonprofit organizations by preventing them from being classified as receiving federal financial assistance simply due to their tax-exempt status. This clarification could be significant for various charities and organizations that rely on their tax-exempt status to operate without additional oversight that might come with receiving federal funds. Additionally, it eliminates any ambiguity about how tax benefits are treated in relation to federal laws and programs, thereby protecting such organizations from potential liabilities associated with federal assistance.

Summary

SB3604, titled the ‘Safeguarding Charity Act,’ proposes an amendment to title 1 of the United States Code that clarifies the treatment of certain tax exemptions as not being classified as federal financial assistance. This adjustment impacts organizations that are classified as charitable under subsection (c) or (d) of section 501 of the Internal Revenue Code, as well as those described in section 401(a) of the same code. The bill aims to ensure that these organizations retain their tax-exempt status without being subject to additional federal regulatory burdens associated with federal financial assistance programs.

Contention

However, the bill may face opposition from those who argue that classifying tax exemptions as non-assistance could lead to misconceptions about the extent of federal support these organizations receive. Critics may raise concerns that such an amendment could dilute the accountability expected of organizations that benefit from tax exemptions, potentially allowing them to operate without the required transparency that federal assistance usually entails. This could impact public trust in nonprofit organizations and raise issues about oversight and governance.

Notable_points

Overall, SB3604 addresses a technical yet significant legal interpretation concerning tax exemption and federal assistance. By clarifying these definitions, the bill responds to concerns from the nonprofit sector seeking to limit federal intervention in their financial affairs. Stakeholders in both support and opposition to the bill will likely engage in vigorous discussions about safeguarding the integrity of charitable organizations while ensuring appropriate regulatory measures are in place.

Companion Bills

US HB7027

Same As Safeguarding Charity Act

Previously Filed As

US HB7027

Safeguarding Charity Act

US SB1428

Safeguarding Charity Act

US SB3411

Safeguarding American Genetic Data Act of 2023

US HB2896

Safeguarding Charity Act

US HB8806

Safeguarding Social Security and Medicare Act

US HB6432

Safeguarding Honest Speech Act

US HB9911

Safeguarding the Supply Chain Act

US SB1082

Safeguarding Medicaid Act

US HB7780

Safeguarding Investment Options for Retirement Act

US SB2924

STEP Act Safeguarding the Transparency and Efficiency of Payments Act

Similar Bills

No similar bills found.