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Terminating Tax Exempt Status for Organizations Supporting Terrorism.

This bill aims to revoke the tax-exempt status of organizations found to have provided substantial support to terrorist groups within the last three years. This change ensures that taxpayer-subsidized benefits are not indirectly funding terrorism. Accused non-profits will receive notice and a 90-day period to prove their innocence or correct the situation before the exemption is revoked.
Key points
Organizations designated as supporting terrorism will lose their tax-exempt status under the Internal Revenue Code.
The designation applies if 'material support' was provided to a terrorist organization within a 3-year period.
Organizations are given a 90-day window to dispute the claim or take corrective action (Opportunity to Cure).
Final designation decisions are subject to review by the IRS Appeals Office and federal district courts.
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Additional Information
Print number: 118_S_4136
Sponsor: Sen. Cornyn, John [R-TX]
Process start date: 2024-04-17
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OFFICIAL LEGAL TITLE

A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_4136.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2024-04-17.

What are the main provisions?

Key points include:

  • Organizations designated as supporting terrorism will lose their tax-exempt status under the Internal Revenue Code.
  • The designation applies if 'material support' was provided to a terrorist organization within a 3-year period.
  • Organizations are given a 90-day window to dispute the claim or take corrective action (Opportunity to Cure).
  • Final designation decisions are subject to review by the IRS Appeals Office and federal district courts.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Cornyn, John [R-TX].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Security