119th Congress · introduced in the House · Jul 16, 2026
Fiscal Sponsorship Transparency Act of 2026
Official title from Congress.gov
Latest action (Jul 22, 2026): Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jul 16, 2026)
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.
Show less of the summaryNo cosponsors.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
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
Introduced in House
Actions from Congress.gov, newest first.
Administrative law and regulatory procedures · Charitable contributions · Department of the Treasury · Tax administration and collection, taxpayers · Tax-exempt organizations
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
5 citations.
GRANTMAKERS IN THE ARTS · lobbying firm or registrant: PENN HILL GROUP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R. 9721, the Fiscal Sponsorship Transparency Act of 2026, Entirety H.R. 9772, the Foreign Funding Transparency Act, Entirety H.R. 9771, the Stopping Foreign Influence…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FDD ACTION · lobbying firm or registrant: FDD ACTION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Banking
$210,000
Spent on own lobbying
….R. 8170, Multilateral Alignment of Technology Controls on Hardware (MATCH) Act, all provisions. H.R. 9450, Countering Russian Trafficking Act, all provisions. H.R. 9721, Fiscal Sponsorship Transparency Act of 2026, all provisions. H.R. 9764, Hindering Oppressive Nations from Obtaining Revenue Act, all provisions. H.R. 9772, Fo…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COUNCIL ON FOUNDATIONS · lobbying firm or registrant: COUNCIL ON FOUNDATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
…e Johnson Amendment; concerns with the SPONSOR Act (S. 3942/ 7799) and S. 3554/ H.R. 6800 which amends 501(p); Opposed the Fiscal Sponsorship Transparency Act (H.R.9721/S.5083), the Foreign Funding Transparency Act (H.R.9772), Stopping Foreign Influence in Elections Act (H.R.9771) because of concerns about the organizational i…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
JOHNS HOPKINS UNIVERSITY · lobbying firm or registrant: CORNERSTONE GOVERNMENT AFFAIRS, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · amended · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Tax-exempt status for nonprofit organizations; H.R. 9504, the Tax-exempt Hospital Transparency Act; H.R. 9772, the Foreign Funding Transparency Act; H.R. 9721, the Fiscal Sponsorship Transparency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO · lobbying firm or registrant: NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$93,210
Spent on own lobbying
H.R.9721 - Fiscal Sponsorship Transparency Act of 2026 H.R.9772 - Foreign Funding Transparency Act H.R.9771 - Stopping Foreign Influence in Elections Act of 2026 H.R.10…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing