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S. 1428

BillFederalSenateIn Committee
Safeguarding Charity Act
About This Bill
Committee
Latest Action · April 10, 2025
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
April 10, 2025
Cosponsors (4)
0D 4R
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Summary

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The Safeguarding Charity Act clarifies that tax-exempt status for charitable organizations, retirement plans, and similar entities should not be treated as "federal financial assistance" under federal law. The bill affects nonprofits, charities, and pension plans that currently receive tax-exempt status under the Internal Revenue Code by protecting them from being classified as recipients of government aid. This change is significant because some federal laws tie obligations or restrictions to organizations that receive federal financial assistance; by excluding tax exemptions from that definition, charitable organizations would avoid triggering those compliance requirements. The legislation contains no specific funding allocations or implementation timelines, and it includes a provision stating that this interpretation does not apply retroactively to periods before the law's enactment.

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