# 119-s-1205: Free Speech Fairness Act

119-s-1205, Free Speech Fairness Act, is a 119th Congress bill sponsored by Sen. Lankford, James [R-OK] (R-OK); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1205
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1205
- Congress: 119
- Title: Free Speech Fairness Act
- Status: introduced
- Introduced: 2025-03-31
- Sponsor: Sen. Lankford, James [R-OK] (R-OK)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Protects limited political speech by 501(c)(3) charities.** This bill would say that when a charitable organization makes statements as part of its regular, customary work and those statements cause only de minimis extra expenses, the organization would not lose its tax-exempt status or be treated as intervening in a political campaign. - Charitable organizations: Would let 501(c)(3) groups speak on candidate-related topics in the ordinary course of their activities without risking loss of exempt status, so long as incremental costs are de minimis. - Donors and estate planners: Keeps an organization treated under the listed tax code provisions, including sections 170(c)(2), 2055, 2106, 2522, and 4955, which affect donor and estate tax rules. - Tax penalties: Narrows when excise taxes or political intervention rules apply by adding the ordinary-course plus de minimis expense test.

## Cosponsors (2)

- Sen. Cruz, Ted [R-TX] (R-TX), 2025-03-31T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-04-04T00:00:00.000Z

## Provisions PRIA read

- Protect donations when charities speak: benefit, low. If enacted, this would protect 501(c)(3) charities from losing tax-exempt status just because of the content of a statement. The protection would apply only if the statement is part of the charity's normal activities and causes no more than de minimis extra expense. If those two tests are met, the…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4784: National Defense Authorization Act for Fiscal Year 2027
- 119-s-524: Coast Guard Authorization Act of 2025
- 119-s-3752: SAVE America Act
- 119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026

## Sources
- [119-s-1205 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1205)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-s-4784: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4784)
- [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524)
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026](https://policyrisk.com/legislation/119-s-5025)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1205 (as of 2025-12-21).