H.R. 9721 · 119th Congress · pending
Fiscal Sponsorship Transparency Act of 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Latest official action 2026-07-22 · Reported
The bill, briefly
Fiscal Sponsorship Transparency Act of 2026 This bill requires certain charitable organizations to report to the Internal Revenue Service (IRS) information related to fiscal sponsorship arrangements. The bill also imposes excise taxes on improper conduit arrangements and disallows a federal tax deduction for contributions under such arrangements. The bill defines a fiscal sponsorship arrangement as an arrangement between a charitable organization required to file an annual information return with the IRS (Form 990) and a person that is not tax-exempt under which the organization (1) agrees (for consideration) to receive and administer contributions on behalf of the person, or (2) publicly solicits and agrees to receive and administer contributions for a specific project that furthers the organization’s tax-exempt purpose. The organization must retain discretion and control over the contributions, and the arrangement must be terminable by either party. The bill requires tax-exempt charitable organizations to report information related to fiscal sponsorship arrangements, including the names of the parties (other than individuals) to such arrangement, aggregate amounts transferred or made available for a specific project, and principal officer within the organization managing the arrangement. The bill imposes excise taxes on the organization and certain organization managers for a…
Congressional Research Service · 2026-07-16
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
0 of 0 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
AMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordAMERICAN HOSPITAL ASSOCIATION PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordAMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordASSOCIATED BUILDERS AND CONTRACTORS, INC. POLITICAL ACTION COMMITTEE (ABC PAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordBUILDING AMERICA'S REPUBLICAN REPRESENTATION PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordBULLDOG PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordCASE NEW HOLLAND INDUSTRIAL INC. EXCELLENCE IN GOVERNMENT FUND (CNH INDUSTRIAL EXCELLENCE IN GOVERNMENT FUND)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordCONSTELLATION ENERGY CORPORATION EMPLOYEE POLITICAL ACTION COMMITTEE (CEPAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordERNST & YOUNG POLITICAL ACTION COMMITTEE$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordMR. SOUTHERN MISSOURIAN IN THE HOUSE PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNATIONAL ASSOCIATION OF INSURANCE AND FINANCIAL ADVISORS POLITICAL ACTION COMM$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNATIONAL CONFECTIONERS ASSOCIATION OF THE UNITED STATES, INC. POLITICAL ACTION COMMITTEE (CANDY PAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNATIONAL ROOFING CONTRACTORS ASSOCIATION ROOF PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNATSO INC. NATSO PAC$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordNEW YORK LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordTHE AMERICAN OCCUPATIONAL THERAPY ASSOCIATION, INC. POLITICAL ACTION COMMITTEE (AOTPAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordTHE COUNCIL OF INSURANCE AGENTS & BROKERS POLITICAL ACTION COMMITTEE$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordTHE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE (NMPAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordUNITED PARCEL SERVICE, INC. PAC (UPSPAC)$10,000
Lloyd Smucker · Sponsor · $10,000
Official PAC recordAMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE POLITICAL ACTION COMMITTEE$9,994
Lloyd Smucker · Sponsor · $9,994
Official PAC recordAMERICAN PHYSICAL THERAPY ASSOCIATION PHYSICAL THERAPY POLITICAL ACTION COMMITTEE (PT-PAC)$8,500
Lloyd Smucker · Sponsor · $8,500
Official PAC recordPPL CORPORATION PEOPLE FOR GOOD GOVERNMENT$8,500
Lloyd Smucker · Sponsor · $8,500
Official PAC recordAMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordASSOCIATED GENERAL CONTRACTORS OF AMERICA POLITICAL ACTION COMMITTEE$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordEXELON CORPORATION POLITICAL ACTION COMMITTEE$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordGRIDIRON-PAC$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordINDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA, INC. POLITICAL ACTION COMMITTEE (INSURPAC)$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordS CORPORATION ASSOCIATION PAC (S-CORP PAC)$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordTHE HERSHEY COMPANY POLITICAL ACTION COMMITTEE$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordTHE VANGUARD GROUP COMMITTEE FOR RESPONSIBLE GOVERNMENT$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordTHRIVENT FINANCIAL FOR LUTHERANS POLITICAL ACTION COMMITTEE$7,500
Lloyd Smucker · Sponsor · $7,500
Official PAC recordTHE BOEING COMPANY PAC$7,000
Lloyd Smucker · Sponsor · $7,000
Official PAC recordALNYLAM PHARMACEUTICALS, INC. POLITICAL ACTION COMMITTEE (ALNYLAM PAC)$6,000
Lloyd Smucker · Sponsor · $6,000
Official PAC recordAMERICA'S CREDIT UNIONS PAC$6,000
Lloyd Smucker · Sponsor · $6,000
Official PAC recordNISOURCE INC. PAC$6,000
Lloyd Smucker · Sponsor · $6,000
Official PAC recordTYSON FOODS INC POLITICAL ACTION COMMITTEE (TYPAC)$6,000
Lloyd Smucker · Sponsor · $6,000
Official PAC recordWINE AND SPIRITS WHOLESALERS OF AMERICA, INC. POLITICAL ACTION COMMITTEE$6,000
Lloyd Smucker · Sponsor · $6,000
Official PAC recordAFLAC POLITICAL ACTION COMMITTEE (AFLAC PAC)$5,000
Lloyd Smucker · Sponsor · $5,000
Official PAC recordAIR PRODUCTS AND CHEMICALS, INC. POLITICAL ALLIANCE$5,000
Lloyd Smucker · Sponsor · $5,000
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
This bill is not enacted. Post-enactment results do not apply yet.