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S 1428119th CongressIntroduced
Safeguarding Charity Act
Introduced: Oct 29, 2025
Civil Rights & JusticeEconomy & Taxes
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Safeguarding Charity Act amends the U.S. Code to explicitly exclude federal income tax exemptions for organizations under IRC sections 501(c), 501(d), and 401(a) from the definition of federal financial assistance across all federal laws unless specifically stated otherwise, preventing regulatory obligations tied to federal funding from applying to tax-exempt entities.
Key Points
- 1The legislation clarifies that tax-exempt status for charities, religious organizations, and retirement plans does not constitute federal financial assistance under any federal statute or regulation.
- 2This change shields tax-exempt entities from being subjected to non-discrimination requirements and other conditions typically imposed on organizations receiving direct federal funds.
- 3A rule of construction explicitly states the amendment does not retroactively imply tax exemptions were previously considered federal assistance before enactment.
Impact Areas
Religious and secular charitable organizations losing tax-exempt status protectionsFederal agencies administering civil rights enforcement programsIndividuals seeking services from religious charities potentially exempt from non-discrimination rules
Generated by legislative-analyst-v3 on Nov 5, 2025