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Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act

S. 497 · 119th Congress · Feb 10, 2025 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.

Section 1 Short title

This Act may be cited as the “Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act” or the “FENCE Act”.

Sec. 2 Organizations harboring aliens unlawfully present in the United States

(a)
In general— Paragraph (3) of section 501(c) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “animals, no part” and inserting “animals—

“(A) no part”

(2)
by striking “individual, no substantial part” and inserting “individual,

“(B) no substantial part”

(3)
by striking “subsection (h)), and which” and inserting “subsection (h)),

“(C) which”

(4)
by striking the period at the end and inserting “, and”, and
(5)
by adding at the end the following:

“(D) which does not engage in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals which such corporation, community chest, fund, or foundation knows or reasonably should know to be unlawfully present in the United States.”

(b)
Effective date— The amendments made by this section shall take effect upon the date of the enactment of this Act.