# 119-hr-6800: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

119-hr-6800, To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations., is a 119th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6800
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6800
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
- Status: introduced
- Introduced: 2025-12-17
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would create a new designation system under Section 501(p) that suspends the tax-exempt status of organizations found to have provided material support to terrorist groups.** It sets a suspension period tied to designation and lays out notice, a 90-day cure window, rescission rules, and review paths. - Nonprofit organizations found to have given more than a de minimis amount of material support within the prior 3 years would face suspension of tax-exempt status starting on the designation date. The bill uses the criminal definition in 18 U.S.C. 2339B(g)(4) but excludes support approved by the State Department and OFAC-approved humanitarian aid. - Organizations would receive a mailed notice and get 90 days to "cure" by proving they did not provide the support, arranging return of the support, or filing a district court challenge. A return-and-certify cure cannot be reused if used in the prior 5 years. - The Secretary must rescind erroneous designations or when suspension periods end for affected recipients. Disputes can be resolved by the IRS Independent Office of Appeals and certain challenges have exclusive review in U.S. district courts, including procedures for classified evidence.

## Provisions PRIA read

- Nonprofits could lose tax-exempt status: mixed, medium. This bill would let the Treasury Secretary label an organization a "terrorist supporting organization" if it gave material support to a terrorist group in the prior 3 years. A designation would suspend the group's federal tax-exempt status from the designation date until the Secretary rescinds it.…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2782: Small Business Taxpayer Bill of Rights Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-hr-6800 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6800)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2782: Small Business Taxpayer Bill of Rights Act of 2025](https://policyrisk.com/legislation/119-hr-2782)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6800 (as of 2026-04-21).