Legislation We Are Monitoring

The Council continues to monitor legislation and legislative activity relevant to the broad philanthropic sector. Unless otherwise noted, the Council does not have a position on these bills. This page will be updated regularly as information is available.

To stay up to date on the latest information, sign up for Washington Snapshot. And Council members can join the Council’s Public Policy Action Network, which meets every other month to hear policy updates and discuss upcoming advocacy opportunities. Last updated June 3, 2026.

119th Congress

Legislation We Support

  • Charitable Act (H.R.801)/(S.317): Establishes a charitable deduction for taxpayers who do not itemize their taxes set at up to one third the standard deduction for tax years 2026 & 2027. It was introduced by Rep. Blake Moore (R-UT), Rep. Danny Davis (D-IL), Sen. James Lankford (R-OK), Sen. Chris Coons (D-DE), and a bipartisan group of cosponsors.
  • IRA Charitable Rollover Facilitation and Enhancement Act (H.R.2891)/ (S.3975): Allows donors to make qualified charitable distributions from an individual retirement account (IRA) to donor-advised funds (DAFs). It was introduced by Sens. Todd Young (R-IN) and Michael Bennet (D-CO) and Reps. Adrian Smith (R-NE) and Jimmy Panetta (D-CA) along with a bipartisan group of cosponsors.
  • Small Nonprofit Retirement Security Act (H.R.4548)/ (S.2365): Grants nonprofits access to the retirement plan start-up tax credits, the Auto-enrollment Tax Credit, the Employer Contribution Credit, and the Retirement Plans Startup Costs Tax Credit, available to small businesses. It was introduced by Sen. James Lankford (R-OK) and Rep. Vern Buchanan (R-FL), along with a group of bipartisan cosponsors.
  • The Grave Injustice Parity Act (H.R.7087): Allows tax deductions for charitable donations and bequests made to nonprofit cemeteries and allows private  foundations to make qualifying distributions to nonprofit cemeteries without penalty. It was introduced by Reps. Nathaniel Moran (R-TX) and Terri Sewell (D-AL).
  • Workforce Development through Post-Graduation Scholarships Act (H.R.7594): Amends the tax code to treat post-graduation scholarship grants from certain tax-exempt organizations, including community foundations, as a charitable activity and exclude them from recipients’ taxable income. It was introduced by Reps. Darin LaHood (R-IL) and Terri Sewell (D-AL).

Legislation We Are Monitoring

  • Endowment Tax Fairness Act (H.R.446): Raises the excise tax on the endowment profits of private colleges and universities with endowments larger than $250 million to 21 percent from the current 1.4 percent. It was introduced in the House by Reps. Troy Nehls (R-TX) and Lauren Boebert (R-CO).
  • Permanent Tax Cuts for America Families Act (H.R.523): Creates a permanent increase to the standard tax deduction for taxpayers who do not itemize their taxes and requires the deduction amount to be adjusted each tax year for inflation. It was introduced in the House by Rep. Max Miller (R-OH) and a group of 11 Republican cosponsors.
  • Higher Education Accountability Tax (HEAT) Act (H.R.1006): Increases the excise endowment tax on colleges and universities to 10 percent and lowers the threshold to include universities with endowments over $250,000 per student. It was introduced in the House by Reps. David Joyce (R-OH) and Nicole Malliotakis (R-NY).
  • Retirement Fairness for Charities and Educational Institutions Act (H.R.1013)/ (S.424): Allows 403(b) retirement plans to invest in collective investment trusts (CITs). It was introduced by Rep. Frank Lucas (R-OK) and Katie Britt (R-AL) along with a bipartisian group of cosposnors.
  • Fixing Exemptions for Networks Choosing to Enable Illegal Migration (FENCE) Act (S.497): Revokes the tax-exempt status of nonprofits engaging in a consistent pattern of providing financial or material support to undocumented immigrants. It was introduced in the Senate by Sen. Bill Haggerty (R-TN).
  • Protecting Federal Funds from Human Trafficking and Smuggling Act (H.R.1168): Prohibits nonprofits from receiving federal grants or contracts until they certify they are not engaging in human trafficking or smuggling; requires organizations to submit such a certification before obtaining 501(c) status; and would require nonprofits distributing federal, state, or local benefits to verify the immigration status of individuals receiving such benefits. It was introduced in the House by Rep. Lance Gooden (R-TX) and 10 Republican cosponsors.
  • Defending Education Transparency and Ending Rogue Regimes Engaging in Nefarious Transactions (DETERRENT) Act (H.R.1048): Creates new disclosure requirements for colleges and universities that receive foreign gifts and contracts; lowers the disclosure threshold for foreign gifts and contracts to $50,000; and would require colleges and universities to disclose all gifts from a foreign country or entity of concern. It was introduced in the House by Reps. Michael Baumgartner (R-WA) and Tim Walberg (R-MI).
    • The bill passed the House on March 27, 2025.
  • No Foreign Election Interference Act (H.R.2265): Restricts 501(c) designated organizations with assets over $500,000 or annual gross receipts exceeding $200,000 from making contributions to political committees 8 years after receiving a gift from a foreign national. The bill was introduced in the House by Rep. Nicole Malliotakis (R-NY).
  • End Dark Money Act (H.R.2498): Permits the Internal Revenue Service to issue new guidelines addressing 501(c)(4) political engagement that would require them to adhere to their social welfare mission or be required to register as a political action committee, disclose their donors, and risk losing their tax-exempt status. It was introduced in the House by Reps. Jason Crow (D-CO) and Nikema Williams (D-GA).
  • Free Speech Fairness Act (H.R.2501)/ (S.1205): Allows 501(c)(3) organizations to make partisan political statements without risking their tax-exempt status. It was introduced by Rep. Mark Harris (R-NC) and Sen. James Lankford (R-OK).
  • Strengthening Efforts for Relief and Vital Incentives for Community Service and Engagement Act (H.R.2829): Reduces the number of payments needed for loan forgiveness from 120 payments to 96 payments; improves borrowers rights and transparency; and fixes program eligibility issues within the Public Service Service Loan Forgiveness program. It was introduced by Rep. Joe Courtney (D-CT), and Rep. Mark DeSaulnier (D-CA).
  • Putting Trust in Transparency Act (H.R.2841): Requires that 501(c) organizations that receive federal funding have the names and partial address of their donors publicly disclosed. It was introduced by Rep. Paul Gosar (R-AZ).
  • Safeguarding Charity Act (H.R.2896) / (S.1428): Clarifies that tax-exempt status does not necessarily mean a 501(c) organization receives federal financial assistance. It was introduced by Rep. Greg Steube (R-FL) and Sen. James Lankford (R-OK).
  • (H.R.6800)/ (S.3554): Allows the Secretary of the Treasury to designate nonprofits as terrorist-supporting organizations and strip them of their tax-exempt status. It was introduced by Rep. David Kustoff (R-TN) and Sens. John Cornyn (R-TX) and Tim Sheehy (R-MT).
  • Locally Led Development and Humanitarian Response Act (H.R.6196): Supports locally led development and removes barriers to receiving U.S. foreign aid. It was introduced by Reps. Sara Jacobs (D-CA) and Young Kim (R-CA).
  • Guarding U.S. Associations from Rogue Donations (GUARD) Act (H.R.8166): Revokes and denies tax-exempt status of Section 501(c)(3) or 501(c)(4) organizations that receive gifts or contributions from citizens of a U.S. foreign adversary nation or a country determined by the Secretary of the Treasury and the Secretary of State.  It was introduced by Rep. Keith Self (R-TX).
  • Form 990 Immigrant Resettlement Schedule Act (H.R.8329): Requires tax exempt organizations to disclose the number of non-U.S. citizens that the organization has assisted or provided lawful resettlement and federal benefit access assistance to on their Form 990. It was introduced by Reps. Michelle Fischbach (R-MN) and Brad Finstad (R-MN) 
  • Charity Parity Act (H.R.8783)/ (S.4511): Allows individuals to make qualified charitable distributions from employee sponsored retirement plans, including 401(k) and 403(b) retirement plans. Would exclude contributions to donor-advised funds and supporting organizations. It was introduced by Reps. Don Beyer (D-VA) and Mike Kelly (R-PA) and Sens. Kevin Cramer (R-ND) and Chris Coons (D-DE).
  • Protecting Charitable Giving Act (S.4539): Increases the penalty for disclosing the identities of donors to tax-exempt organizations from a maximum of $5,000 to between $10,000 and $250,000. It also allows for prosecution of donor disclosure violations to be brought in the jurisdiction where a victim resides. It was introduced by Sen. Todd Young (R-IN) and James Lankford (R-OK).
  • Preventing Foreign Interference in American Elections Act (H.R.8721) / (S.3129): Prohibits foreign donations from being used towards election related activities, including voter registration, Get Out the Vote initiatives, and state and local election administration.  It was introduced by Rep. Bryan Steil (R-WI) and Sen. Bill Hagerty (R-TN).

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The Council's Government Affairs team is monitoring legislation introduced and advanced in the 119th Congress.

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