S. 497119th CongressIn committeeLatest action Feb 10, 2025Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
S 497 would revoke 501(c)(3) status from nonprofits that knowingly provide services or support to undocumented immigrants.
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S 497 would change the tax code so that nonprofits lose their 501(c)(3) tax-exempt status if they knowingly provide financial help, services, benefits, or other material support to people without legal immigration status. The standard applies when an organization "knows or reasonably should know" a person is undocumented. Two exceptions exist: organizations are not required to check immigration papers, and religious organizations cannot be forced to act against their religious beliefs.
The bill would affect a wide range of nonprofits, including food pantries, homeless shelters, health clinics, legal aid groups, and other charities serving low-income communities. People who rely on those services could also be affected if organizations change or eliminate programs.
Organizations that continue serving undocumented individuals could lose their tax-exempt status, which would likely reduce their ability to raise donations and continue operating. Programs that low-income communities depend on could be cut or shut down entirely as nonprofits adjust their policies to avoid losing that status.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance.