# 119-hr-9721: Fiscal Sponsorship Transparency Act of 2026

119-hr-9721, Fiscal Sponsorship Transparency Act of 2026, is a 119th Congress bill sponsored by Rep. Smucker, Lloyd [R-PA-11] (R-PA); status in_committee; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-hr-9721
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9721
- Congress: 119
- Title: Fiscal Sponsorship Transparency Act of 2026
- Status: in_committee
- Introduced: 2026-07-16
- Sponsor: Rep. Smucker, Lloyd [R-PA-11] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**This bill targets greater transparency and accountability for fiscal sponsorship arrangements.** It forces new reporting and adds taxes and penalties for donations routed through improper conduit arrangements.

## Provisions PRIA read

- Donors lose deduction for conduit gifts: cost, high. If enacted, the bill would deny the federal charitable contribution deduction for any gift made under an improper conduit arrangement. Donors who give money that is solicited to be sent to a specifically identified non-exempt recipient, and where the charity fails to exercise discretion and control…
- New excise taxes for charities' transfers: cost, high. If enacted, the bill would create excise taxes when a tax-exempt organization transfers money under an improper conduit arrangement. The organization would pay an initial tax equal to 20% of the transfer. A manager who agreed to the transfer knowing it was improper could pay 5% up front, capped at…
- New rules and reporting for fiscal sponsors: mixed, medium. If enacted, the bill would define when an organization has a fiscal sponsorship arrangement. It would treat some owned entities that are normally disregarded as separate, non-exempt entities. Applicable tax-exempt organizations would have to report each fiscal sponsorship on their return. Reports w…

## Related bills

- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-4895: Afghan Adjustment Act
- 119-hr-3132: CHOICE for Veterans Act of 2025
- 119-hr-833: Educational Choice for Children Act of 2025

## Sources
- [119-hr-9721 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9721)

## Related
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-4895: Afghan Adjustment Act](https://policyrisk.com/legislation/119-hr-4895)
- [119-hr-3132: CHOICE for Veterans Act of 2025](https://policyrisk.com/legislation/119-hr-3132)
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9721 (as of 2026-11-01).