Project Supported by Independent Sector. Information provided by Morgan Lewis*
| As of March 24, 2025 | |||
| Legislation | Affected Organizations/Description | Procedural Status | Potential Impact on Charitable/Nonprofit Organizations |
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(H.R. 2265) Introduced Cosponsors: 0 |
Certain Tax-Exempt Organizations To amend the Internal Revenue Code of 1986 to impose penalties with respect to contributions to political committees from certain tax exempt organizations that receive contributions from foreign nationals. |
Referred to the Committee on Ways and Means Current Status |
The bill has not been posted and text is not yet available. |
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Woke Endowment Security Tax Act (S. 936) Introduced Cosponsors: 0 |
Colleges & Universities To amend the Internal Revenue Code of 1986 to apply a 6% excise tax on large endowments of certain private colleges and universities, and for other purposes. |
Referred to the Committee on Finance Current Status |
This provision would impose a 6% excise tax on (i) secular educational institutions with endowments greater than $11.9 billion, and (ii) institutions with endowments greater than $10.5 billion that also operate a college on behalf of a state pursuant to state statute or contractual agreements |
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(H.R. 2014) Introduced Cosponsors: 0 |
Private Foundations To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans. |
Referred to the Committee on Ways and Means Current Status |
The bill has not been posted and text is not yet available. |
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Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements (DELIVER) Act (H.R. 1942/S. 895) Introduced House Cosponsors: 2 Senate Cosponsors: 1 |
Charitable Organizations Using Volunteers to Deliver Meals To amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals. |
Referred to the Committee on Ways and Means Referred to the Committee on Finance Current Status - Senate |
This provision would increase the standard charitable mileage rate for the use of automobiles for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk. The deduction would increase the standard business mileage rate specified by the Internal Revenue Service for the taxable year in which the miles are driven. |
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Protecting American Students Act (H.R. 1905) Introduced Cosponsors: 6 (R: 6, D: 0) |
Colleges & Universities To amend the Internal Revenue Code of 1986 to exclude certain students from the calculation to determine if certain private colleges and universities are subject to the excise tax on net investment income, and for other purposes. |
Referred to the Committee on Ways and Means Current Status |
This provision would amend the definition of tuition-paying students for purposes of calculating the excise tax on college and university endowments under Section 4968 to include only students eligible for federal financial assistance under the Higher Education Act. This would include only students who are citizens, nationals or permanent residents of the United States or who can provide evidence that they are in the country with the intention of becoming citizens or permanent residents. It would not include students who are in the United States temporarily or on a student visa. |
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No Tax Breaks for Sanctuary Cities Act (H.R. 1879) Introduced Cosponsors: 14 (R: 14, D: 0) |
Issuers of Tax-Exempt Bonds To amend the Internal Revenue Code of 1986 to deny the tax-exempt status for bonds issued by sanctuary jurisdictions. |
Referred to the Committee on Ways and Means. Current Status |
This provision would deny tax-exempt status for municipal bonds issued by sanctuary cities. |
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IHE Nonprofit Clarity Act (H.R. 1852) Introduced Cosponsors: 0 |
Colleges & Universities To amend the Higher Education Act of 1965 to require that any institution of higher education that is a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code be deemed a nonprofit institution of higher education for purposes of such Act. |
Referred to the Committee on Education and Workforce Current Status |
This provision would provide that any institution of higher education (IHE) that is recognized as tax-exempt under Section 501(c)(3) will also be deemed a nonprofit IHE by the Department of Education. The bill is intended to benefit Grand Canyon University in Arizona by requiring the Department of Education to recognize it as an IHE. |
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American Dream and Promise Act of 2025 (H.R. 1589) Introduced Cosponsors: 202 (R: 1, D: 201) |
Eligible 501(c)(3) Organizations To authorize the cancellation of removal and adjustment of status of certain aliens, and for other purposes. |
Referred to the Committees on the Judiciary and Education and Workforce Current Status |
One provision of this proposed Act would establish a program within the U.S. Citizenship and Immigration Services, to award grants to certain nonprofit organizations that provide services to assist eligible applicants under the Act. |
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Protecting Federal Funds from Human Trafficking and Smuggling Act (H.R. 1168) Introduced
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501(c)(3) Organizations To direct the Director of the Office of Management and Budget to require the disclosure of violations of Federal law with respect to human trafficking or alien smuggling, and for other purposes. |
Referred to the Committees on the Judiciary, Oversight and Government Reform, and Ways and Means. |
This provision would require nonprofits receiving government contracts or grants to certify that they are in compliance with Section 274 of the Immigration and Nationality Act (which prohibits human trafficking). It would also deny Section 501(c)(3) exemption to any organization that fails to submit such certification or is determined by the Director of OMB to have violated Section 274. The provision does not include any procedural due process for an organization to challenge such determination. Any organization losing exemption is eligible to reapply for exemption after a period of one year. |
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Fixing Exemptions for Networks Choosing to Enable Illegal Migration (FENCE) Act (S. 497) Introduced
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501(c)(3) Organizations To amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status. |
Referred to the Committee on Finance |
This provision would amend Section 501(c)(3) to provide, as a requirement for exemption, that the organization does not have a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals that the organization knows or reasonably should know to be unlawfully present in the United States. It does not define “pattern or practice” or whether that might include grants to organizations that help undocumented persons. |
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Endowment Accountability Act (H.R. 1128) Introduced
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Colleges & Universities To amend the Internal Revenue Code of 1986 to increase the rate of the excise tax based on investment income of private colleges and universities and to broaden the definition of applicable educational institution by lowering the threshold with respect to aggregate fair market value per student, and for other purposes. |
Referred to the Committee on Ways and Means |
This provision would increase the excise tax on university endowment profits from 1.4% to 10% and would expand the application to colleges and universities with endowments valued at $200,000 per student (rather than the current $500,000 per student). |
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Defending Education Transparency and Ending Rogue Regimes Engaging in Nefarious Transactions (DETERRENT) Act (H.R. 1048) Introduced
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Colleges & Universities To amend the Higher Education Act of 1965 to strengthen disclosure requirements relating to foreign gifts and contracts, to prohibit contracts between institutions of higher education and certain foreign entities and countries of concern, and for other purposes. |
Placed on the Union Calendar, Calendar No. 9 Current Status |
This provision would require colleges and universities to report annually any foreign gifts and contracts of $50,000 or more (up from the current requirement of $250,000 or more), with a $0 threshold for certain countries and entities of concern. It would prohibit contracts with certain foreign countries or entities of concern without obtaining a waiver from the Department of Education. It would also require certain faculty and staff to report gifts from foreign governments and international organizations if they are at or over the amount reportable by federal employees, and to report certain contracts with foreign sources. Finally, the provision would require institutions to report certain foreign source investments. |
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Higher Education Accountability Tax (HEAT) Act (H.R. 1006) Introduced Cosponsors: 1 (R: 1, D: 0)
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Colleges & Universities To amend the Internal Revenue Code of 1986 to modify the excise tax on investment income of private colleges and universities. |
Referred to the Committee on Ways and Means Current Status |
This provision would increase the excise tax on university endowment profits from 1.4% to 10% and would expand the application to colleges and universities with endowments valued at $250,000 per student (rather than the current $500,000 per student). It would also increase the excise tax to 20% for institutions that increase annual tuition by more than the rate of inflation. |
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Education Freedom Scholarships and Opportunity Act (S. 370) Introduced |
501(c)(3) Organizations To amend the Internal Revenue Code of 1986 to establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and eligible workforce training organizations, and for other purposes. |
Referred to the Committee on Finance Current Status |
This provision would allow a tax credit to individuals and corporations who donate to “eligible scholarship-granting organizations” or “workforce training organizations.” The individual tax credit would be equal to the sum of any qualified contributions, up to 10% of the individual’s adjusted gross income. The corporate tax credit would be up to 5% of the taxable income of the corporation. The tax credit is subject to an overall $10 billion volume cap, allocated on a state-by-state basis, with $5 billion allocated for scholarship-granting organizations and $5 billion for workforce training organizations. |
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Educational Choice for Children Act (H.R. 833/S. 292) Introduced House Cosponsors: 56 Senate Cosponsors: 32
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Charitable Contributions To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students. |
Referred to the Committees on Ways and Means and Education and Workforce Referred to the Committee on Finance |
This provision would allow a tax credit equal to the greater of 10% of adjusted gross income or $5,000 for donations to Section 501(c)(3) “scholarship granting organizations” to fund scholarships for students in grades K–12. The tax credit is subject to an overall $10 billion volume cap, allocated on a state-by-state basis. Scholarships must be awarded to families with income that is at or below 300% of area median gross income and cannot be earmarked for a particular student. |
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Small Business Child Care Investment Act (S. 273) Introduced Cosponsors: 3 (R: 2, D: 1) |
Certain Section 501(c)(3) Child Care Providers To allow nonprofit child -are providers to participate in certain loan programs of the Small Business Administration, and for other purposes. |
Placed on Senate Legislative Calendar under General Orders. Calendar No. 9 |
This provision would allow Section 501(c)(3) child-care providers meeting certain requirements to be deemed a “small business” and be eligible for certain loans under the Small Business Act and Small Business Investment Act. Covered child-care providers may not use loan funds for a religious activity protected under the First Amendment. |
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Charitable Act (H.R. 801/S. 317) Introduced House Cosponsors: 40 Senate Cosponsors: 19
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Charitable Contributions To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions. |
Referred to the Committee on Ways and Means Referred to the Committee on Finance |
This provision would increase the charitable contribution deduction for non-itemizers to one-third of the standard deduction, effective only for 2026 and 2027. |
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Achieving Choice in Education Act (H.R. 750/S. 311) Introduced House Cosponsors: 4 Senate Cosponsors: 2 |
Tax-Exempt Bonds To amend the Internal Revenue Code of 1986 to provide incentives for education. |
Referred to the Committee on Ways and Means Referred to the Committee on Finance Current Status - Senate |
This provision would expand the definition of “qualified higher education expense” under Section 529 to include certain homeschooling and additional elementary and secondary expenses. It would also increase the limit on distributions from 529 plans for elementary and secondary school expenses to $20,000 (up from the current $10,000), and the amount of the gift tax exclusion to $20,000 (up from the current $10,000) for contributions made to Section 529 plans. This provision would also limit the availability of fully tax-exempt bonds to bonds issued by states that meet certain school choice requirements. |
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Preventing Financial Exploitation in Higher Education Act (H.R. 713) Introduced Cosponsors: 0 |
Colleges & Universities To impose a financial penalty on certain institutions of higher education with high percentages of students who default or make insufficient payments on Federal student loans, and for other purposes. |
Referred to the Committees on Ways and Means and Education and Workforce |
This provision would impose penalties on higher-education institutions based on the institution’s cohort default, delinquency, and underpayment rate for the fiscal year. In addition, this provision would increase the excise tax to 25% for newly defined “disqualified large applicable educational institutions” under Section 4968. Disqualified large applicable educational institutions are institutions whose tuition exceeds the inflation adjusted base amount for such taxable year and whose assets equal or exceed $2.5 billion. |
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Veterans Collaboration Act (H.R. 552) Introduced
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All Tax-Exempt Organizations To direct the Secretary of Veterans Affairs to carry out a pilot program to promote and encourage collaboration between the Department of Veterans Affairs and nonprofit organizations and institutions of higher learning that provide administrative assistance to veterans. |
Referred to the Committee on Veterans' Affairs’ subcommittee on Economic Opportunity Current Status |
This provision would require the Department of Veterans Affairs to carry out a two-year pilot program with veterans service organizations and law schools that provide assistance to veterans seeking disability compensation or other pro bono legal services. |
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Permanent Tax Cuts for America Families Act (H.R. 523) Introduced Cosponsors: 14 (R: 14, D: 0)
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Charitable Contributions To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction. |
Referred to the Committee on Ways and Means |
This provision would make permanent the standard deduction increase scheduled to expire after 2025. |
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Endowment Tax Fairness Act (H.R. 446) Introduced 1/15/2025 Cosponsors: 3 (R: 3, D: 0)
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Colleges & Universities To amend the Internal Revenue Code of 1986 to increase the rate of the excise tax on investment income of private colleges and universities. |
Referred to the Committee on Ways and Means Current Status |
This provision would apply only to colleges and universities subject to the 1.4% excise tax under Section 4968(a). The provision would increase the excise tax to 21%. |
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Empowering Nonprofits Act (H.R. 314) Introduced Cosponsors: 0
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Section 501(c)(3) organizations located in high poverty states To require executive agencies to reduce cost-sharing requirements for certain grants with certain nonprofit organizations 25%, and for other purposes. |
Referred to the Committee on Oversight and Government Reform Current Status |
This provision would apply only to Section 501(c)(3) organizations located in states with more than 20% of the population living below the federal poverty line. The provision requires federal agencies making grants to such organizations to reduce by 25% any cost-sharing requirements for such grants. |
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Freedom to Petition the Government Act (H.R. 69) Introduced Cosponsors: 2 (R: 2, D: 0)
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All Tax-Exempt Organizations To amend title 29, District of Columbia Official Code, to treat meetings held by nonprofit organizations with officials of the Federal Government which are held in the District of Columbia at locations owned or leased by the Federal Government as activities not constituting doing business in the District of Columbia for purposes of determining whether such organizations are required to register with the District of Columbia. |
Referred to the Committee on Oversight and Government Reform Current Status |
This provision would make it clear that the definition of “doing business” in D.C. does not, in the case of organizations exempt under Section 501(a), include holding meetings with employees of Congress or the federal government at government offices. |
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