Section 1 Short title
This Act may be cited as the “Fair Treatment of Religious Organizations Act of 2026”.
Fair Treatment of Religious Organizations Act of 2026
A BILL
To amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations.
Sec. 2 Determination of religious purpose for purposes of tax-exempt status
In general— Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(s) Determination of religious purpose—For purposes of this section—
“(1) a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and
“(2) a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.”
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2025.