A Republican bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the "SPONSOR Act," seeks to amend the Internal Revenue Code of 1986. It targets 501(c)(3) organizations that provide fiscal sponsorship. Under this Act, these organizations would be held liable for certain activities related to those funds. Specifically, they could face criminal liability or civil liability for "covered activities." These covered activities include aiding terrorism, interfering with constitutional rights through force or intimidation, or blocking commerce. The bill establishes a presumption that the organization is responsible for ensuring funds comply with laws and regulations.
Who it would affect, and how
Potential Positive Impacts for People
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Accountability for Financial Oversight: The bill establishes a presumption of responsibility (Section 2, paragraph 4), which holds organizations responsible for ensuring that funds used under a fiscal sponsorship comply with applicable laws, regulations, and tax obligations.
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Protection of Constitutional Rights: The bill targets "covered activities" (Section 2, paragraph 2) that involve using force, threats, or physical obstruction to intentionally injure, intimidate, or interfere with anyone lawfully exercising or seeking to exercise a constitutional right.
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Protection of Commerce: The bill addresses activities that use force or physical blocking to intentionally prevent the movement of articles or commodities in interstate or intrastate commerce (Section 2, paragraph 2, part C).
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Counteracting Terrorism: The bill creates liability for organizations that aid and abet acts of international terrorism committed or planned by organizations designated as foreign terrorist organizations (Section 2, paragraph 2, part A).
Potential Negative Impacts for People
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Increased Liability for 501(c)(3) Organizations: Organizations may bear criminal liability or civil liability (Section 2, paragraph 1) if they provide fiscal sponsorship and a deduction is allowed for a contribution made for that purpose.
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Expanded Definition of Civil Liability: Organizations could face civil liability for "covered activities" (Section 2, paragraph 2) which includes actions involving the intimidation of individuals through reasonable apprehension of bodily harm.
- 2/26/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Ted BuddRepublican · North Carolina