| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 497 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to modify eligibility for |
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| 6 | 6 | | 501(c)(3) status. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | FEBRUARY10, 2025 |
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| 9 | 9 | | Mr. H |
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| 10 | 10 | | AGERTYintroduced the following bill; which was read twice and referred |
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| 11 | 11 | | to the Committee on Finance |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to modify |
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| 14 | 14 | | eligibility for 501(c)(3) status. |
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| 15 | 15 | | Be it enacted by the Senate and House of Representa-1 |
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| 16 | 16 | | tives of the United States of America in Congress assembled, 2 |
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| 17 | 17 | | SECTION 1. SHORT TITLE. 3 |
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| 18 | 18 | | This Act may be cited as the ‘‘Fixing Exemptions for 4 |
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| 19 | 19 | | Networks Choosing to Enable Illegal Migration Act’’ or 5 |
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| 20 | 20 | | the ‘‘FENCE Act’’. 6 |
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| 21 | 21 | | SEC. 2. ORGANIZATIONS HARBORING ALIENS UNLAWFULLY 7 |
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| 22 | 22 | | PRESENT IN THE UNITED STATES. 8 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Paragraph (3) of section 501(c) 9 |
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| 25 | 25 | | of the Internal Revenue Code of 1986 is amended— 10 |
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| 26 | 26 | | VerDate Sep 11 2014 00:35 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S497.IS S497 |
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| 27 | 27 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 28 | 28 | | •S 497 IS |
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| 29 | 29 | | (1) by striking ‘‘animals, no part’’ and inserting 1 |
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| 30 | 30 | | ‘‘animals— 2 |
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| 31 | 31 | | ‘‘(A) no part’’, 3 |
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| 32 | 32 | | (2) by striking ‘‘individual, no substantial part’’ 4 |
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| 33 | 33 | | and inserting ‘‘individual, 5 |
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| 34 | 34 | | ‘‘(B) no substantial part’’, 6 |
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| 35 | 35 | | (3) by striking ‘‘subsection (h)), and which’’ 7 |
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| 36 | 36 | | and inserting ‘‘subsection (h)), 8 |
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| 37 | 37 | | ‘‘(C) which’’, 9 |
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| 38 | 38 | | (4) by striking the period at the end and insert-10 |
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| 39 | 39 | | ing ‘‘, and’’, and 11 |
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| 40 | 40 | | (5) by adding at the end the following: 12 |
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| 41 | 41 | | ‘‘(D) which does not engage in a pattern 13 |
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| 42 | 42 | | or practice of providing financial assistance, 14 |
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| 43 | 43 | | benefits, services, or other material support to 15 |
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| 44 | 44 | | individuals which such corporation, community 16 |
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| 45 | 45 | | chest, fund, or foundation knows or reasonably 17 |
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| 46 | 46 | | should know to be unlawfully present in the 18 |
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| 47 | 47 | | United States. 19 |
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| 48 | 48 | | Subparagraph (D) shall not be construed to require 20 |
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| 49 | 49 | | proof of citizenship or verification of an individual’s 21 |
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| 50 | 50 | | immigration status to be presented, or to require a 22 |
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| 51 | 51 | | religious organization to act in violation of its reli-23 |
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| 52 | 52 | | gious beliefs.’’. 24 |
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| 53 | 53 | | VerDate Sep 11 2014 00:35 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S497.IS S497 |
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| 54 | 54 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 55 | 55 | | •S 497 IS |
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| 56 | 56 | | (b) EFFECTIVEDATE.—The amendments made by 1 |
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| 57 | 57 | | this section shall take effect upon the date of the enact-2 |
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| 58 | 58 | | ment of this Act. 3 |
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| 59 | 59 | | Æ |
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| 60 | 60 | | VerDate Sep 11 2014 00:35 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S497.IS S497 |
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| 61 | 61 | | ssavage on LAPJG3WLY3PROD with BILLS |
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