# 119-s-1428: Safeguarding Charity Act

119-s-1428, Safeguarding Charity 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-1428
- 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-1428
- Congress: 119
- Title: Safeguarding Charity Act
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Sen. Lankford, James [R-OK] (R-OK)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**This bill would clarify that tax exemptions under the Internal Revenue Code are not Federal financial assistance.** It draws a legal line so those specific tax benefits would not by themselves trigger rules tied to federal aid. - 501(c) and 501(d) organizations and entities described in 401(a): Would not have their Federal income tax exemptions treated as Federal financial assistance for purposes of other Federal laws unless a statute explicitly provides otherwise. - Federal program administrators and regulators: Would need to treat tax exemptions separately when evaluating eligibility, compliance, or reporting requirements that depend on Federal financial assistance. - Legal timing: Would include a rule of construction saying the clarification does not imply that tax exemptions were Federal financial assistance for periods before the bill's enactment.

## Cosponsors (4)

- Sen. Lee, Mike [R-UT] (R-UT), 2025-04-10T00:00:00.000Z
- Sen. Hawley, Josh [R-MO] (R-MO), 2025-04-10T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-04-10T00:00:00.000Z
- Sen. Schmitt, Eric [R-MO] (R-MO), 2025-05-01T00:00:00.000Z

## Provisions PRIA read

- Stop treating tax exemptions as federal aid: benefit, medium. This bill would say a federal income tax exemption is not "Federal financial assistance." It would apply to organizations described in section 501(c) or 501(d) and to organizations under section 401(a). Federal agencies would follow that rule for any law, rule, or regulation unless a statute explic…

## Related bills

- 119-s-3752: SAVE America Act
- 119-s-4429: Connected Vehicle Security Act of 2026
- 119-s-382: Dismantle DEI Act of 2025
- 119-s-587: Death Tax Repeal Act of 2025
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025
- 119-s-6: Born-Alive Abortion Survivors Protection Act

## Sources
- [119-s-1428 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1428)

## Related
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-4429: Connected Vehicle Security Act of 2026](https://policyrisk.com/legislation/119-s-4429)
- [119-s-382: Dismantle DEI Act of 2025](https://policyrisk.com/legislation/119-s-382)
- [119-s-587: Death Tax Repeal Act of 2025](https://policyrisk.com/legislation/119-s-587)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [119-s-6: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-s-6)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1428 (as of 2025-12-21).