S. 497 — Introduced in Senate

II 119th CONGRESS 1st Session S. 497 IN THE SENATE OF THE UNITED STATES February 10, 2025Mr. 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. 1. Short title This Act may be cited as the Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act or the FENCE Act. 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.