U.S. Congress legislation · 119th Congress
HB9721: Fiscal Sponsorship Transparency Act of 2026
Status: In committee, July 22, 2026
To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes.
From the introduced text, July 16, 2026:
A BILL To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes. SECTION 1. Short title This Act may be cited as the Fiscal Sponsorship Transparency Act of 2026 . SECTION 2. Treatment of fiscal sponsorship arrangements (a) Reporting requirements (1) In general Section 6033(b) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (15)(B), by redesignating paragraph (16) as paragraph (17), and by inserting after paragraph (15) the following new paragraph: (16) with respect to each fiscal sponsorship arrangement of the organization in effect during the taxable year-- (A) the name of each party (other than any individuals) to such arrangement, (B) (i) in the case of a fiscal sponsorship arrangement described in subsection (p)(1)(B)(ii), the aggregate amounts made available during the taxable year under such arrangement for the specifically identified project described in such subsection, (ii) in the case of any other fiscal sponsorship arrangement, the aggregate amounts transferred during the taxable year under such arrangement to the person on whose behalf the organization receives and administers amounts, and (iii) a description of the activities to which the amounts so made available or transferred, as the case may be, relate, (C) the name of an individual …
Sponsors
- Lloyd Smucker (R, HD-PA-11) · primary sponsor
Latest actions
- : Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
- : Committee Consideration and Mark-up Session Held
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Charitable contributions, Administrative law and regulatory procedures, Tax administration and collection, taxpayers, Taxation, Department of the Treasury, Tax-exempt organizations
Common questions
- What is HB9721?
- HB9721 is a bill in Congress (119th Congress): Fiscal Sponsorship Transparency Act of 2026.
- What does HB9721 do?
- In its own words: To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes.
- What is the status of HB9721?
- In committee as of July 22, 2026. Latest action: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15. (July 22, 2026).
- Who sponsored HB9721?
- Lloyd Smucker (R, HD-PA-11).
- Where is the official record for HB9721?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/9721
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.