Fiscal Sponsorship Transparency Act of 2026 amends the Internal Revenue Code to mandate reporting by certain charitable organizations on fiscal.

The Fiscal Sponsorship Transparency Act of 2026 amends the Internal Revenue Code to require certain charitable organizations to report details about fiscal sponsorship arrangements. These arrangements involve an organization receiving and administering funds on behalf of another person or project. The bill defines an "improper conduit arrangement" and imposes taxes on organizations and managers involved in such arrangements.

Fiscal Sponsorship Transparency Act of 2026 amends the Internal Revenue Code to mandate reporting by certain charitable organizations on fiscal.

The Fiscal Sponsorship Transparency Act of 2026 amends the Internal Revenue Code to require certain charitable organizations to report details about fiscal sponsorship arrangements. These arrangements involve an organization receiving and administering funds on behalf of another person or project. The bill defines an "improper conduit arrangement" and imposes taxes on organizations and managers involved in such arrangements.