Protect Nonprofits from Politically Motivated IRS Enforcement (H.R. 10258)

I am writing to ask you to support and co-sponsor the Protecting the Rights of Organizations Fairly Act of 2026, also known as the PROOF Act (H.R. 10258). The bill is needed because recent reporting and past investigations have raised serious concerns about the potential for politically selective IRS scrutiny. The 2013 IRS controversy showed that organizations seeking tax-exempt status were subjected to additional questions and delays based partly on politically suggestive names and affiliations. That episode demonstrated how damaging it can be when tax enforcement is influenced, or appears to be influenced, by an organization’s viewpoint. More recent reporting has raised concerns about efforts to investigate or audit progressive advocacy organizations, donors, and nonprofits based on alleged connections to political violence, domestic terrorism, or other broad categories. These allegations deserve careful, impartial investigation. Law enforcement should address genuine violations, but lawful advocacy, protest, criticism of government, and association with controversial political causes should not be treated as evidence of wrongdoing without clear factual and legal support. Nonprofits often lack the resources to withstand an open-ended examination. Even when an organization has done nothing wrong, extensive information requests, delays, legal expenses, and uncertainty can disrupt its operations and discourage donors. The threat of such consequences can cause organizations to avoid controversial issues and can chill speech throughout civil society. The PROOF Act would not give nonprofits immunity from enforcement. It would require the IRS to provide clear notice of the issues under examination, explain its information requests, maintain a documented record, allow meaningful opportunities to confer with supervisors, and provide a proposed adverse determination before revoking or changing tax-exempt status. It would also strengthen access to administrative appeals and ensure that organizations understand their rights and deadlines. These protections should apply regardless of an organization’s ideology. Government agencies must enforce tax laws consistently and transparently, without favoring or punishing particular political viewpoints. I urge you to support and co-sponsor the PROOF Act and help ensure that tax enforcement cannot be used to silence lawful criticism or advocacy. Thank you for your service and for your consideration.