FENCE Act

Summary

Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act or the FENCE Act This bill denies federal tax-exempt status under Internal Revenue Code (IRC) Section 501(c)(3) to an organization that engages in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals that such organization knows or reasonably should know are unlawfully present in the United States. However, the bill does not require an organization to verify an individual’s citizenship or immigration status, or act in violation of religious beliefs. As background, an organization may be exempt from federal income tax under IRC Section 501(c)(3) if it is organized and operated exclusively (1) for religious, charitable, scientific, literary, or educational purposes; (2) for testing for public safety; (3) for the prevention of cruelty to children or animals; or (4) to foster national or international amateur sports competition (subject to limitations). However, under current law, a tax-exempt organization may not be organized for an illegal purpose or engage in substantial illegal activity.

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2 official files

• Introduced in Senate

  Introduced in Senate · EN · 10 February 2025

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 10 February 2025

  Open at official source

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