Fiscal Sponsorship Transparency Act of 2026
Latest action. Ordered to be Reported in the Nature of a Substitute by the yeas and naysThe constitutional right of one-fifth of those present to force every member's vote onto the public record. The mechanism behind every roll call you can look up.Read the full definition (opens a new tab): 23 - 15.
Fiscal Sponsorship Transparency Act of 2026
This bill requires certain charitable organizations to report to the Internal Revenue Service (IRS) information related to fiscal sponsorship arrangements. The bill also imposes excise taxes on improper conduit arrangements and disallows a federal tax deduction for contributions under such arrangements.
The bill defines a fiscal sponsorship arrangement as an arrangement between a charitable organization required to file an annual information return with the IRS (Form 990) and a person that is not tax-exempt under which the organization (1) agrees (for consideration) to receive and administer contributions on behalf of the person, or (2) publicly solicits and agrees to receive and administer contributions for a specific project that furthers the organization’s tax-exempt purpose. The organization must retain discretion and control over the contributions, and the arrangement must be terminable by either party.
The bill requires tax-exempt charitable organizations to report information related to fiscal sponsorship arrangements, including the
names of the parties (other than individuals) to such arrangement,
aggregate amounts transferred or made available for a specific project, and
principal officer within the organization managing the arrangement.
The bill imposes excise taxes on the organization and certain organization managers for amounts transferred under a similar arrangement if the organization fails to exercise discretion and control over the use of such funds. The bill defines this as an improper conduit arrangement.
Finally, the bill disallows a tax deduction for contributions or gifts made under an improper conduit arrangement.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in House" stage on July 16, 2026. It describes the bill, it is not the legal text.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Civibrief does not map this action to a stage in the process. See the official record.
Where is it in the process, and what happens next?
The latest action on file does not map to a stage Civibrief recognizes, so the page will not name one. The record's own words are the reliable fact here.
The record's latest action, on July 22, 2026: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 118th Congress (2023-24), 274 of the 16,565 bills and joint resolutions introduced became law, about 1.7 percent. That count covers every measure at every stage, including the many that never left committee.
This one has no outstanding steps listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
Lloyd Smucker (R-PA) introduced it on July 16, 2026. No cosponsors are recorded.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on July 16, 2026, 102 days ago. The most recent recorded action was 96 days ago, on July 22, 2026.
Measures do not carry over. Anything the 119th Congress has not finished by January 3, 2027 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
- SenateNot stated in the latest action
- PresidentNot stated in the latest action