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H.R. 9721 119th Congress House

Fiscal Sponsorship Transparency Act of 2026

Official title: To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes.

Introduced: July 16, 2026 Introduced by: Lloyd Smucker Republican · Pennsylvania See on congress.gov
Taxation Administrative law and regulatory proceduresCharitable contributionsDepartment of the TreasuryTax administration and collection, taxpayersTax-exempt organizations
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 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 2026
Committee Consideration and Mark-up Session Held
Jul 22, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Jul 16, 2026
Introduced in House
Jul 16, 2026
Referred to the House Committee on Ways and Means.
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What's happening now July 22, 2026

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 5083 Fiscal Sponsorship Transparency Act of 2026
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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APA
U.S. Congress. (2026). H.R. 9721: Fiscal Sponsorship Transparency Act of 2026. 119th Congress. Open America. https://openamerica.io/bill/119-HR-9721/
MLA
"H.R. 9721: Fiscal Sponsorship Transparency Act of 2026." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-9721/.
Bluebook (legal)
H.R. 9721, 119th Cong. (2026), https://openamerica.io/bill/119-HR-9721/.
Markdown link
[H.R. 9721: Fiscal Sponsorship Transparency Act of 2026](https://openamerica.io/bill/119-HR-9721/)
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