FENCE Act

Changes the Internal Revenue Code definition in 501(c) to add a new restriction on tax-exempt organizations: an organization must not engage in a "pattern or practice" of providing money, benefits, services, or other material support to individuals the organization knows or reasonably should know are unlawfully present in the United States. The amendment takes effect on the date the Act is enacted and creates a new conduct standard that can affect an organization’s tax-exempt status under section 501(c).