HARRIS Act of 2024

This bill amends the tax code to change the requirements for 501(c)(3) tax-exempt status. It would require that a "substantial part" of an organization's activities must not involve providing goods or services to individuals who are not U.S. citizens or lawful permanent residents (green card holders). Nonprofits that primarily serve non-citizens or non-permanent residents would lose their tax-exempt status under this rule. The change applies to tax years beginning after the bill's enactment date. It directly affects organizations providing services to immigrants, including those with legal status.