FENCE Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 497 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                 S. 497

 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

  Mr. Hagerty introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fixing Exemptions for Networks 
Choosing to Enable Illegal Migration Act'' or the ``FENCE Act''.

SEC. 2. ORGANIZATIONS HARBORING ALIENS UNLAWFULLY PRESENT IN THE UNITED 
              STATES.

    (a) In General.--Paragraph (3) of section 501(c) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``animals, no part'' and inserting 
        ``animals--
                    ``(A) no part'',
            (2) by striking ``individual, no substantial part'' and 
        inserting ``individual,
                    ``(B) no substantial part'',
            (3) by striking ``subsection (h)), and which'' and 
        inserting ``subsection (h)),
                    ``(C) which'',
            (4) by striking the period at the end and inserting ``, 
        and'', and
            (5) by adding at the end the following:
                    ``(D) 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.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect upon the date of the enactment of this Act.
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