Amends the Internal Revenue Code to hold 501(c)(3) organizations liable for fiscal sponsorship activities.
Amends the Internal Revenue Code to hold 501(c)(3) organizations liable for fiscal sponsorship activities. Specifically, if a 501(c)(3) organization engages in fiscal sponsorship, it must bear criminal and civil liability for any covered activities. Covered activities include using force or threats to block lawful commerce, injuring or intimidating individuals exercising constitutional rights, and aiding international terrorism.
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