Fair Treatment of Religious Organizations Act of 2026
The source supplies the latest action, but no lifecycle stage.
Latest action (27 Aug 2026): Placed on the Union Calendar, Calendar No. 680.
What this bill does
H.R. 9722, the Fair Treatment of Religious Organizations Act of 2026, would amend Section 501 of the Internal Revenue Code, which governs tax-exempt organizations. The bill specifies that, for purposes of determining tax-exempt status, a religious belief or practice concerning marriage, sexuality, or gender identity may not be treated as inconsistent with law or public policy. It also states that a belief does not lose its status as a "religious belief" simply because it is not required by, or central to, an organized system of religion. These changes would apply to tax years beginning after December 31, 2025.
The bill primarily affects religious and other charitable organizations seeking or maintaining federal tax-exempt status under Section 501, as well as the Internal Revenue Service, which administers that status. By clarifying how religious beliefs on these topics are treated under the tax code, it could affect IRS determinations about whether an organization's religious positions on marriage, sexuality, or gender identity disqualify it from, or affect its eligibility for, tax exemption.
The bill was introduced on July 16, 2026, by Rep. Blake Moore (R-UT) with several cosponsors, and referred to the House Committee on Ways and Means. On August 27, 2026, the committee reported the bill with an amendment (in the nature of a substitute) by a vote of 23-16, and it was placed on the Union Calendar for consideration by the full House. It has not yet been voted on by the House or Senate.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
Fair Treatment of Religious Organizations Act of 2026
This bill provides that an organization’s religious beliefs or practices concerning marriage, sexuality, or gender identity may not be treated as inconsistent with public law or policy for purposes of determining whether the organization has a charitable purpose and, thus, is exempt from federal income tax.
As background, charitable organizations generally must be organized and operated for one or more tax-exempt purposes (e.g., religious, charitable, scientific, or educational) to be exempt from federal income tax and receive tax-deductible contributions. The Internal Revenue Service’s position, which was upheld by the Supreme Court in Bob Jones University v. United States, is that an organization is not organized or operated for a tax-exempt purpose if the organization is against public policy or illegal.
The bill provides that a religious belief or practice concerning marriage, sexuality or gender identity may not be treated as being inconsistent with public law or policy for purposes of determining if an organization is organized and operated for a tax-exempt purpose. Further, under the bill, a belief need not be compelled by or central to a system of religion to be a religious belief.
Timeline
27 Aug 2026
Placed on the Union Calendar, Calendar No. 680.
Common questions
- What does H.R. 9722 do?
- H.R. 9722, the Fair Treatment of Religious Organizations Act of 2026, would amend Section 501 of the Internal Revenue Code, which governs tax-exempt organizations. The bill specifies that, for purposes of determining tax-exempt status, a religious belief or practice concerning marriage, sexuality, or gender identity may not be treated as inconsistent with law or public policy. It also states that a belief does not lose its status as a "religious belief" simply because it is not required by, or central to, an organized system of religion. These changes would apply to tax years beginning after December 31, 2025. The bill primarily affects religious and other charitable organizations seeking or maintaining federal tax-exempt status under Section 501, as well as the Internal Revenue Service, which administers that status. By clarifying how religious beliefs on these topics are treated under the tax code, it could affect IRS determinations about whether an organization's religious positions on marriage, sexuality, or gender identity disqualify it from, or affect its eligibility for, tax exemption. The bill was introduced on July 16, 2026, by Rep. Blake Moore (R-UT) with several cosponsors, and referred to the House Committee on Ways and Means. On August 27, 2026, the committee reported the bill with an amendment (in the nature of a substitute) by a vote of 23-16, and it was placed on the Union Calendar for consideration by the full House. It has not yet been voted on by the House or Senate.
- Has H.R. 9722 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 9722. Check the latest action and official source below.
- Who sponsored H.R. 9722?
- H.R. 9722 was sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT), with 11 cosponsors.
- What's the latest action on H.R. 9722?
- Placed on the Union Calendar, Calendar No. 680. (27 Aug 2026).
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