,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ggii  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #d1 #bjbf,mr4    
,moran introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide t #eja7;c77#c7
 organizations are liable = ! use (     
fund+ provid$ z a fiscal sponsor4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,/op ,proxy ,organizations ,nurtur+     
,subv]sive ,op]ations & ,riots ,act or !
 ,,sponsor ,act4  #b4 ,liability (      
tax-exempt fiscal sponsors = sponsor$   
activities ,section #eja ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7s7  
,liability ( fiscal sponsors = sponsor$ 
activities  7#a7 ,9 g5]al ,if-- 7,a7 an 
organization describ$ 9 subsection      
7c77#c7 exp5ds funds = a fiscal         
sponsor%ip1 &  7,b7 a d$uction "u       
section #agj is all[$ to any donor1 or  
su* organization repres5ts to any donor 
t ! donor is entitl$ to a d$uction "u   

section #agj1 ) respect to a            
contribution to ! organization =        
purposes ( su* fiscal sponsor%ip1  !n ! 
organization %all be> any crim9al       
liability relat$ to or aris+ f su*      
fiscal sponsor%ip1 & any civil liability
 conc]n+ a cov]$ activity relat$ to or  
aris+ f su* fiscal sponsor%ip4  7#b7    
,cov]$ activity ,= purposes ( ?is       
subsection1 ! t]m cov]$ activity means--
 7,a7 aid+ & abett+ an act (            
int]national t]rorism committ$1 plann$1 
or au?oriz$ by an organization t _h be5 
designat$ z a =eign t]rori/ organization
 "u section #bai ( ! ,immigration &     
,nationality ,act 7#h ,u4,s4,c4 #aahi71 
z ( ! date on :i* su* act ( int]national
 t]rorism 0 committ$1 plann$1 or        
au?oriz$1 by kn[+ly provid+ sub/antial  
assi/ance1 or conspir+ ) ! p]son :o     
committ$ su* an act ( int]national      
t]rorism1  7,b7 by =ce or a specifi$ &  
cr$ible ?reat ( =ce1 or by physical     
ob/ruction1 int5tionally injur+1        
intimidat+ or int]f]+ ) or attempt+ to  

injure1 intimidate or int]f]e ) any     
p]son lawfully ex]cis+ or seek+ to      
ex]cise a con/itutional "r1 or  7,c7 by 
us+ =ce or a specifi$ cr$ible ?reat (   
=ce or by physically block+ ! movem5t ( 
any article or commodity 9 comm]ce to   
int5tionally prev5t ! lawful movem5t (  
int]/ate & intra/ate comm]ce4  ,=       
purposes ( ! prec$+ s5t5ce1 ! t]m       
intimidate means to place an individual 
9 reasonable appreh5sion ( bodily h>m to
 su* individual or to ano!r4  7#c7      
,fiscal sponsor%ip ,= purposes ( ?is    
subsection1 ! t]m fiscal sponsor%ip     
means a relation%ip 9 :i* an            
organization describ$ 9 subsection      
7c77#c7-- 7,a7 agrees to receive &      
adm9i/] funds on behalf ( a project or  
organization t is n exempt f tax "u     
subsection 7a71 &  7,b7 reta9s          
discretion & control ov] su* funds to   
ensure !y are us$ = ! purposes = :i* su*
 organization 0 organiz$ & op]at$4  7#d7
 ,presumption ( responsibility ,an      
organization to :i* p>agraph 7#a7       

applies is presum$ to be responsible =  
ensur+ t ! mann] 9 :i* its funds are us$
 "u any fiscal sponsor%ip complies )    
applicable laws1 regulations1 & tax     
obligations4  7#e7 ,def5ses ,! liability
 e/abli%$ by ?is subsection does n b> ! 
organization describ$ 9 subsection      
7c77#c7 f def5ses bas$ on ex]cise ( due 
dilig5ce & reasonable ov]sight4  4