S. 497

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.

IN THE SENATE OF THE UNITED STATES · February 10, 2025 · Sponsor: Mr. Hagerty · Committee: Committee on Finance

Table of contents

• S. 497
  • SEC. 1. Short title
  • SEC. 2. Organizations harboring aliens unlawfully present in the United States

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Organizations harboring aliens unlawfully present in the United States

• (a) In general
  • Paragraph (3) of of the Internal Revenue Code of 1986 is amended— section 501(c)
  • In general
    • by striking and inserting “animals—
      • no part
    • by striking and inserting “individual,
      • no substantial part
    • by striking and inserting “subsection (h)),
      • which
    • by striking the period at the end and inserting , and
      • which does not engage in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals which such corporation, community chest, fund, or foundation knows or reasonably should know to be unlawfully present in the United States.
      • Subparagraph (D) shall not be construed to require proof of citizenship or verification of an individual’s immigration status to be presented, or to require a religious organization to act in violation of its religious beliefs.
    • by adding at the end the following:
• (b) Effective date
  • The amendments made by this section shall take effect upon the date of the enactment of this Act.