H.R. 9722
Fair Treatment of Religious Organizations Act of 2026
Official summary
Written by the Congressional Research Service.
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.
Text of the bill
Where this section came from
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Jul 16, 2026 · Introduced in House Referred to House Committee on Ways and Means, Jul 16
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Aug 27, 2026 · Reported in House Marked up by House Committee on Ways and Means, Jul 22 Reported by House Committee on Ways and Means, Aug 27 Committee members' individual votes aren't in our records.
… 6 unchanged passages …
(b) Effective date. The
amendments
amendment
made by this section shall apply to taxable years beginning after December 31, 2025.
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(a) In general. Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(s) Determination of religious purpose. For purposes of this section—
(1) a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and
(2) a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.
(b) Effective date. The amendment made by this section shall apply to taxable years beginning after December 31, 2025.