US SB497

Amends Internal Revenue Code Section 501(c)(3) to add a new requirement that tax-exempt organizations cannot engage in a "pattern or practice" of providing financial assistance, benefits, services, or other material support to individuals they know or reasonably should know are unlawfully present in the United States

Organizations violating this provision would lose their 501(c)(3) tax-exempt status

Explicitly states the provision does not require organizations to demand proof of citizenship or verify immigration status of individuals they serve

Includes a religious exemption protecting organizations from being required to act in violation of their religious beliefs

Takes effect immediately upon enactment; introduced by Senator Hagerty on February 10, 2025 and referred to the Committee on Finance