Loading…
Fiscal Sponsorship Transparency Act of 2026
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
79pct
6d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
Fiscal Sponsorship Transparency Act of 2026 This bill requires certain charitable organizations to report to the Internal Revenue Service (IRS) information related to fiscal sponsorship arrangements. The bill also imposes excise taxes on improper conduit arrangements and disallows a federal tax deduction for contributions under such arrangements. The bill defines a fiscal sponsorship arrangement as an arrangement between a charitable organization required to file an annual information return with the IRS (Form 990) and a person that is not tax-exempt under which the organization (1) agrees (for consideration) to receive and administer contributions on behalf of the person, or (2) publicly solicits and agrees to receive and administer contributions for a specific project that furthers the organization’s tax-exempt purpose. The organization must retain discretion and control over the contributions, and the arrangement must be terminable by either party. The bill requires tax-exempt charitable organizations to report information related to fiscal sponsorship arrangements, including the names of the parties (other than individuals) to such arrangement, aggregate amounts transferred or made available for a specific project, and principal officer within the organization managing the arrangement. The bill imposes excise taxes on the organization and certain organization managers for amounts transferred under a similar arrangement if the organization fails to exercise discretion and control over the use of such funds. The bill defines this as an improper conduit arrangement. Finally, the bill disallows a tax deduction for contributions or gifts made under an improper conduit arrangement.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (5)
2026 · third_quarter · Taxation/Internal Revenue Code
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
H.R. 9721, the Fiscal Sponsorship Transparency Act of 2026, Entirety H.R. 9772, the Foreign Funding Transparency Act, Entirety H.R. 9771, the Stopping Foreign Influence in Elections Act of 2026, Entirety H.R. 9722, the Fair Treatment of Religious Organizations Act of 2026, Entirety
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES
2026 · third_quarter · Banking
H.R. 1800, Solidify Iran Sanctions Act (SISA), all provisions. H.R. 3447, Chip Security Act, all provisions. H.R. 5334, Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, all provisions. H.R. 5853, ECRA Statute of Limitations Extension, all provisions. H.R. 6275, China AI Power Report Act, all provisions. H.R. 6331, Addressing Dangerous Vulnerabilities in Exports and Research to Strategic Adversaries, Regimes, and Industrial Entities of Security Concern (ADVERSARIES) Act, all provisions. H.R. 6875, AI OVERWATCH Act, all provisions. H.R. 7003, BIS Strategic Talent Recruitment to Enhance National Guardrails for Technological Handling (STRENGTH) Act, all provisions. H.R. 7184, Preventing Rogue Equipment for Synthetic Substances (PRESS) Act, all provisions. H.R. 8005, Stop Pills That Kill Act, all provisions. H.R. 8170, Multilateral Alignment of Technology Controls on Hardware (MATCH) Act, all provisions. H.R. 9450, Countering Russian Trafficking Act, all provisions. H.R. 9721, Fiscal Sponsorship Transparency Act of 2026, all provisions. H.R. 9764, Hindering Oppressive Nations from Obtaining Revenue Act, all provisions. H.R. 9772, Foreign Funding Transparency Act, all provisions. H.R. 9982, Polisario Front Terrorist Designation Act of 2026, all provisions. H.R. 10076, Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, all provisions. S. 1259, Manifest Modernization Act, all provisions. S. 1705, Chip Security Act, all provisions. S. 1889, Solidify Iran Sanctions Act (SISA), all provisions. S. 2904, Sanctioning Harborers And Dodgers Of Western (SHADOW) Sanctions Act of 2026, all provisions. S. 4281, Multilateral Alignment of Technology Controls on Hardware (MATCH) Act, all provisions. S. 4456, AI OVERWATCH Act, all provisions. S. 5025, Lindsey O. Graham Sanctioning Russia Act of 2026, all provisions. S. 5083, Fiscal Sponsorship Transparency Act of 2026, all provisions. S. 5252, Blocking Large-scale Adversarial Distillation Efforts Act of 2026, all provisions. S. 5356, Lebanon Sanctions, Stabilization, and Support Act, all provisions. S. 5379, BIS Strategic Talent Recruitment to Enhance National Guardrails for Technological Handling (STRENGTH) Act, all provisions. S. 5380, ECRA Statute of Limitations Extension, all provisions. S. 5381, Addressing Dangerous Vulnerabilities in Exports and Research to Strategic Adversaries, Regimes, and Industrial Entities of Security Concern (ADVERSARIES) Act, all provisions. S. 5382, China AI Power Report Act, all provisions. S. 5551, Developing Overseas Mineral Investments and New Allied Networks for Critical Energies (DOMINANCE) Act, all provisions. Issues Related to Anti-Money Laundering and Combating the Financing of Terrorism; Captagon, Fentanyl, and International Narcotics Production and Trafficking; Evaluating Sanctions, Export Controls, and AML Regulations, Regulatory Authorities, and Legislative Authorities; Foreign Boycotts of Israel; Foreign Investment in Latin America; Hamas Smuggling Tunnels, Financial Assets, and Funding Streams; IEEPA Reform; Implementation and Oversight of the Countering Americas Adversaries Through Sanctions Act (CAATSA); Iranian Oil Sanctions Enforcement; Monitoring Emerging Economic Security Risks; Muslim Brotherhood Funding Streams; National Security-Related Foreign Investment Screening Processes for U.S. Allies; Non-Western Payment and Messaging Systems; U.S. Adversaries Illicit Finance Activities; U.S. Adversaries Sanctions Evasion Schemes; U.S. China Sanctions Policy; U.S. Corruption Sanctions Policy; U.S. Counter-Kleptocracy Strategy; U.S. Cuba Sanctions Policy; U.S. Digital Assets Policy; U.S. Economic Statecraft Policy; U.S. Export Control Policy; U.S. Hezbollah Sanctions Policy; U.S. Investment Screening and Security; U.S. Iran Sanctions Policy; U.S. Muslim Brotherhood Sanctions Policy; U.S. North Korea Sanctions Policy; U.S. Russia Oil Waivers and Sanctions Policy; U.S. Sanctions Authorities, Implementation, Enforcement, Resourcing, and Policy; U.S. Terror Finance Policy; and U.S. Turkey Sanctions Policy (no bill).
Client expense: $210,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Support for IRA Charitable Rollover Facilitation and Enhancement Act (S. 3975/ H.R.2891), Grave Injustice Parity Act (H.R. 7087), Workforce Development Through Post-Graduation Scholarships Act (H.R. 7594) which allows for charitable post-graduation scholarships; Big Beautiful Bill Act (Pub. L. 119-21), provisions related to foundations/philanthropy, charitable giving incentives, and charitable nonprofit organizations; support for the Johnson Amendment; concerns with the SPONSOR Act (S. 3942/ 7799) and S. 3554/ H.R. 6800 which amends 501(p); Opposed the Fiscal Sponsorship Transparency Act (H.R.9721/S.5083), the Foreign Funding Transparency Act (H.R.9772), Stopping Foreign Influence in Elections Act (H.R.9771) because of concerns about the organizational impact on philanthropic organizations; and other philanthropic and charitable nonprofit issues.
Client expense: $70,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Tax-exempt status for nonprofit organizations; H.R. 9504, the Tax-exempt Hospital Transparency Act; H.R. 9772, the Foreign Funding Transparency Act; H.R. 9721, the Fiscal Sponsorship Transparency Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Tax-exempt status for nonprofit organizations; H.R. 9504, the Tax-exempt Hospital Transparency Act; H.R. 9772, the Foreign Funding Transparency Act; H.R. 9721, the Fiscal Sponsorship Transparency Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
H.R.9721 - Fiscal Sponsorship Transparency Act of 2026 H.R.9772 - Foreign Funding Transparency Act H.R.9771 - Stopping Foreign Influence in Elections Act of 2026 H.R.10148 - Safeguarding America's Nonprofit Act H.R.9504 - Tax Exempt Hospital Transparency Act S.3931 - Taxpayer Assistance and Service Act H.R. 6800/S.3554 - To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations. Opposition to repeal or weakening of nonprofit nonpartisanship (Johnson Amendment) Proposed Regulation Changes to the Form 990 Fundamental Public Policy Doctrine
Client expense: $93,210 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE