Sponsors (10)
The bill removes SPLC's tax-exempt status—clarifying IRS treatment and producing modest revenue—while risking a harmful precedent, reduced charitable giving, and diminished services for communities the organization serves.
Nonprofits: The bill explicitly removes SPLC's tax-exempt status, clarifying IRS treatment and reducing ambiguity about enforcement of tax-exemption rules for at least this organization.
Taxpayers: If SPLC becomes taxable, the change could produce modest additional federal receipts that slightly reduce budgetary pressure.
Nonprofits and civil-society groups: The statute singles out one named organization, creating a precedent that raises due-process and equal-treatment concerns and could make other organizations vulnerable to similar targeted legal actions.
Communities served by SPLC (including racial and ethnic minority communities): Reduced funding from higher tax liabilities and lower donations could force cuts to legal aid, advocacy, and service programs, diminishing access to services.
Donors and individual taxpayers: Contributions to SPLC would no longer be tax-deductible, making donations less attractive and likely reducing charitable support.
Based on analysis of 2 sections of legislative text.
Removes federal 501(c)(3) tax-exempt treatment for the Southern Poverty Law Center for taxable years ending after enactment.
Official title: To specify that the Southern Poverty Law Center shall not be treated as described in section 501(c)(3) of the Internal Revenue Code of 1986.
Introduced June 10, 2026 by Charles Roy · Last progress June 10, 2026
Removes the Southern Poverty Law Center (SPLC) from eligibility for tax-exempt status under 26 U.S.C. § 501(c)(3), meaning the organization would no longer be treated as a charitable tax-exempt entity for taxable years ending after the law takes effect. The change takes effect for taxable years ending after enactment and would make the SPLC subject to tax rules and donor deduction limits that apply to taxable organizations.