# 119-s-5669: End Tax Breaks for Dark Money Act

119-s-5669, End Tax Breaks for Dark Money Act, is a 119th Congress bill sponsored by Sen. Whitehouse, Sheldon [D-RI] (D-RI); status introduced; PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-s-5669
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5669
- Congress: 119
- Title: End Tax Breaks for Dark Money Act
- Status: introduced
- Introduced: 2026-09-30
- Sponsor: Sen. Whitehouse, Sheldon [D-RI] (D-RI)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-16

## Summary

**Expands which nonprofits fall under the tax rules for gifts of appreciated property.** This bill would treat transfers of appreciated property to certain 501(c) groups the same way transfers to political organizations are treated under Section 84 of the Internal Revenue Code. - Donors: Gifts of appreciated property to the newly covered groups would be subject to Section 84's tax-treatment framework, so donors would face the same reporting and tax rules that apply to gifts to political organizations. - Certain nonprofits: Organizations described in 501(c)(4), 501(c)(5), and 501(c)(6) would be defined as "specified organizations" and brought into Section 84's coverage alongside political organizations. - Scope and timing: The bill makes clerical edits to section headings and the tax code table and applies to transfers occurring after enactment in taxable years ending after that date.

## Cosponsors (7)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2026-09-30T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2026-09-30T00:00:00.000Z
- Sen. Smith, Tina [D-MN] (D-MN), 2026-09-30T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2026-09-30T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2026-09-30T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2026-09-30T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2026-09-30T00:00:00.000Z

## Provisions PRIA read

- New tax rules for certain donors: cost, medium. If enacted, this bill would expand the tax rule for gifts of appreciated property. It would make section 84 apply not only to political organizations (IRC 527(e)(1)) but also to organizations described in IRC 501(c)(4), (5), and (6). If you donate appreciated property to those groups after the enac…

## Related bills

- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-1232: Workplace Violence Prevention for Health Care and Social Service Workers Act
- 119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-s-2150: Women’s Health Protection Act of 2025

## Sources
- [119-s-5669 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5669)

## Related
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-1232: Workplace Violence Prevention for Health Care and Social Service Workers Act](https://policyrisk.com/legislation/119-s-1232)
- [119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-s-852)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5669 (as of 2026-10-16).