# 118-s-3743: A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations.

118-s-3743, A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations., is a 118th Congress bill sponsored by Sen. Whitehouse, Sheldon [D-RI] (D-RI); status Read twice and referred to the Committee on Finance. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-s-3743
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-s-3743
- Congress: 118
- Title: A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations.
- Status: Read twice and referred to the Committee on Finance.
- Introduced: 2024-02-06
- Sponsor: Sen. Whitehouse, Sheldon [D-RI] (D-RI)
- Cosponsors: 9
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations.

## Cosponsors (9)

- Sen. Schatz, Brian [D-HI] (D-HI), 2024-02-06T00:00:00.000Z
- Sen. Smith, Tina [D-MN] (D-MN), 2024-02-06T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2024-02-06T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2024-02-06T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2024-02-06T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2024-02-06T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2024-02-06T00:00:00.000Z
- Sen. Butler, Laphonza R. [D-CA] (D-CA), 2024-02-06T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2024-02-06T00:00:00.000Z

## Related bills

- 118-s-4243: Shirley Chisholm Congressional Gold Medal Act
- 118-sres-902: A resolution relating to the death of Timothy Peter Johnson, former Senator for the State of South Dakota.
- 118-sres-888: A resolution honoring the life of James Ralph Sasser, former Senator for the State of Tennessee.
- 118-s-5194: Health Care Affordability Act of 2024
- 118-sres-828: A resolution expressing the sense of the Senate that every person has the basic right to emergency health care, including abortion care.
- 118-sres-765: A resolution relating to the death of the Honorable James Mountain Inhofe, former Senator for the State of Oklahoma.

## Sources
- [118-s-3743 on Congress.gov](https://www.congress.gov/bill/118th-congress/senate-bill/3743)

## Related
- [118-s-4243: Shirley Chisholm Congressional Gold Medal Act](https://policyrisk.com/legislation/118-s-4243)
- [118-sres-902: A resolution relating to the death of Timothy Peter Johnson, former Senator for…](https://policyrisk.com/legislation/118-sres-902)
- [118-sres-888: A resolution honoring the life of James Ralph Sasser, former Senator for the St…](https://policyrisk.com/legislation/118-sres-888)
- [118-s-5194: Health Care Affordability Act of 2024](https://policyrisk.com/legislation/118-s-5194)
- [118-sres-828: A resolution expressing the sense of the Senate that every person has the basic…](https://policyrisk.com/legislation/118-sres-828)
- [118-sres-765: A resolution relating to the death of the Honorable James Mountain Inhofe, form…](https://policyrisk.com/legislation/118-sres-765)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-s-3743 (as of 2026-10-15).