Nonpartisan civic infrastructure
AllCiv·Legis1
·

S. 3604

BillFederalSenateIn Committee
To amend title 1, United States Code, to clarify that certain tax exemptions are not treated as Federal financial assistance.
About This Bill
Committee
Latest Action · January 17, 2024
Read twice and referred to the Committee on Finance.
Congress
118th (2023–2025)
Introduced
January 17, 2024
Cosponsors (9)
0D 9R
View PDF ↗

Summary

Highlight any text to annotate
The Safeguarding Charity Act clarifies the legal definition of federal financial assistance to exclude tax exemptions granted to charitable organizations, pension plans, and other tax-exempt entities under the Internal Revenue Code. The bill affects nonprofits, charities, religious organizations, and pension funds that currently receive tax-exempt status, essentially stating that their exemption from federal income taxes should not be considered federal financial assistance for purposes of federal law and regulations. The legislation does not allocate any new funding but instead changes how existing tax benefits are legally classified and interpreted. The bill includes a clarifying provision that this definition applies only going forward and does not retroactively affect how tax exemptions were treated before the law's enactment. No specific timeline is mentioned for implementation beyond the effective date being the date of enactment.

Take Action

Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.