,,ii  #aaith ,,congress  #b;d ,session  
,s4 #cidb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #bf1 
#bjbf,mr4 ,cruz 7for himself and ,mr4   
,budd7 introduced the following bill2   
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to provide that #eja7;c77#c7      
organizations are liable for the use of 
funding provided as a fiscal sponsor4   
#a4 ,short title ,this ,act may be cited
 as the ,stop ,proxy ,organizations     
,nurturing ,subversive ,operations and  
,riots ,act or the ,,sponsor ,act4  #b4 
,liability of tax-exempt fiscal sponsors
 for sponsored activities ,section #eja 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subsection3  7s7          
,liability of fiscal sponsors for       
sponsored activities  7#a7 ,in general  
,if-- 7,a7 an organization described in 
subsection 7c77#c7 expends funds for a  
fiscal sponsorship1 and  7,b7 a         

deduction under section #agj is allowed 
to any donor1 or such organization      
represents to any donor that the donor  
is entitled to a deduction under section
 #agj1 with respect to a contribution to
 the organization for purposes of such  
fiscal sponsorship1  then the           
organization shall bear any criminal    
liability related to or arising from    
such fiscal sponsorship1 and any civil  
liability concerning a covered activity 
related to or arising from such fiscal  
sponsorship4  7#b7 ,covered activity    
,for purposes of this subsection1 the   
term covered activity means-- 7,a7      
aiding and abetting an act of           
international terrorism committed1      
planned1 or authorized by an            
organization that had been designated as
 a foreign terrorist organization under 
section #bai of the ,immigration and    
,nationality ,act 7#h ,u4,s4,c4 #aahi71 
as of the date on which such act of     
international terrorism was committed1  
planned1 or authorized1 by knowingly    

providing substantial assistance1 or    
conspiring with the person who committed
 such an act of international terrorism1
  7,b7 by force or a specified and      
credible threat of force1 or by physical
 obstruction1 intentionally injuring1   
intimidating or interfering with or     
attempting to injure1 intimidate or     
interfere with any person lawfully      
exercising or seeking to exercise a     
constitutional right1 or  7,c7 by using 
force or a specified credible threat of 
force or by physically blocking the     
movement of any article or commodity in 
commerce to intentionally prevent the   
lawful movement of interstate and       
intrastate commerce4  ,for purposes of  
the preceding sentence1 the term        
intimidate means to place an individual 
in reasonable apprehension of bodily    
harm to such individual or to another4  
7#c7 ,fiscal sponsorship ,for purposes  
of this subsection1 the term fiscal     
sponsorship means a relationship in     
which an organization described in      

subsection 7c77#c7-- 7,a7 agrees to     
receive and administer funds on behalf  
of a project or organization that is not
 exempt from tax under subsection 7a71  
and  7,b7 retains discretion and control
 over such funds to ensure they are used
 for the purposes for which such        
organization was organized and operated4
  7#d7 ,presumption of responsibility   
,an organization to which paragraph 7#a7
 applies is presumed to be responsible  
for ensuring that the manner in which   
its funds are used under any fiscal     
sponsorship complies with applicable    
laws1 regulations1 and tax obligations4 
7#e7 ,defenses ,the liability           
established by this subsection does not 
bar the organization described in       
subsection 7c77#c7 from defenses based  
on exercise of due diligence and        
reasonable oversight4  4