S. 497: FENCE Act

FENCE Act

This bill states that an organization would lose its eligibility for tax-exempt status if it engages in a "pattern or practice" of providing financial assistance, benefits, services, or other material support to individuals that the organization "knows or reasonably should know" are unlawfully present in the United States. The bill clarifies this provision "shall not be construed to require proof of citizenship or verification of an individual’s immigration status to be presented, or to require a religious organization to act in violation of its religious beliefs."