# 119-hr-7799: SPONSOR Act

119-hr-7799, SPONSOR Act, is a 119th Congress bill sponsored by Rep. Moran, Nathaniel [R-TX-1] (R-TX); status introduced (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-7799
- 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-7799
- Congress: 119
- Title: SPONSOR Act
- Status: introduced
- Introduced: 2026-03-04
- Sponsor: Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-04-21

## Summary

**Makes 501(c)(3) fiscal sponsors criminally and civilly liable for certain violent, terrorist, or commerce-blocking acts tied to projects they fund.** It would define fiscal sponsorship, create a presumption that sponsors must ensure funds are used lawfully, and preserve defenses based on due diligence and reasonable oversight. - Fiscal sponsors (501(c)(3) organizations): Would face civil suits and criminal charges if a sponsored project engages in a "covered activity," including aiding designated foreign terrorist organizations, using force or credible threats to intimidate people exercising constitutional rights, or physically blocking movement of goods in commerce. Sponsors must show they exercised reasonable oversight to avoid liability. - Sponsored projects and non-exempt groups: Projects that are not tax-exempt but operate under a fiscal sponsorship could trigger legal exposure for their sponsoring charity if those projects commit covered acts. - Donors: If a donor claims a tax deduction under section 170 or the sponsor represents a gift is deductible, that connection is a statutory trigger for sponsor liability. - Legal system and enforcement: The change creates new specific bases for civil and criminal liability tied to the fiscal sponsorship relationship, shifting legal risk onto sponsoring charities.

## Provisions PRIA read

- New liability for nonprofit fiscal sponsors: cost, medium. If enacted, this bill would make a 501(c)(3) nonprofit that acts as a fiscal sponsor legally liable for certain harms. This would apply when the sponsor spends money for a fiscal sponsorship and a donor can claim a section 170 tax deduction for the gift, or when the sponsor tells a donor the gift i…

## Related bills

- 119-hr-5349: TAS Act
- 119-hr-137: TCJA Permanency Act
- 119-hr-2570: Maximum Pressure Act
- 119-hr-3160: PREVAIL Act
- 119-hr-3132: CHOICE for Veterans Act of 2025
- 119-hr-1163: Prove It Act

## Sources
- [119-hr-7799 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7799)

## Related
- [119-hr-5349: TAS Act](https://policyrisk.com/legislation/119-hr-5349)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-3160: PREVAIL Act](https://policyrisk.com/legislation/119-hr-3160)
- [119-hr-3132: CHOICE for Veterans Act of 2025](https://policyrisk.com/legislation/119-hr-3132)
- [119-hr-1163: Prove It Act](https://policyrisk.com/legislation/119-hr-1163)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7799 (as of 2026-04-21).