S. 3942
119th Congress
Senate
SPONSOR Act
Official title: A bill to amend the Internal Revenue Code of 1986 to provide that 501(c)(3) organizations are liable for the use of funding provided as a fiscal sponsor.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2026
Read twice and referred to the Committee on Finance.
Feb 26, 2026
Introduced in Senate
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What's happening now
Read twice and referred to the Committee on Finance.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Lobbying activity
11
- COUNCIL ON FOUNDATIONS
- CAPITOL COUNSEL LLC
- VAN SCOYOC ASSOCIATES
- COUNCIL ON FOUNDATIONS
- NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO
- CAPITOL COUNSEL LLC
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Executive Office of the President (EOP)
- Internal Revenue Service (IRS)
- Treasury, Dept of
- Education, Dept of
- General Services Administration (GSA)
- Government Accountability Office (GAO)
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 3942: SPONSOR Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-3942/
"S. 3942: SPONSOR Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-3942/.
S. 3942, 119th Cong. (2026), https://openamerica.io/bill/119-S-3942/.
[S. 3942: SPONSOR Act](https://openamerica.io/bill/119-S-3942/)