Stop the SPLC Act of 2026
- Sponsor
- Rep. Roy, Chip [R-TX-21]
- Committees
- Ways and Means Committee (primary)
- Last action
- Jun 10, 2026
Bottom line
This bill targets a specific organization, the Southern Poverty Law Center, by revoking its federal tax-exempt status, which would significantly impact its funding and operational model.
What it actually does
This bill explicitly removes the Southern Poverty Law Center's (SPLC) 501(c)(3) tax-exempt status, making it subject to federal income taxation for taxable years ending after the date of enactment. This change would alter the SPLC's financial operations and its ability to receive tax-deductible donations, effectively treating it as a taxable entity rather than a public charity.
Proponents argue
Supporters argue that the SPLC engages in political activism and 'lawfare' that goes beyond the scope of traditional charitable activities, and therefore should not benefit from tax-exempt status. They contend that the organization's labeling of certain groups as 'hate groups' is politically motivated and harmful, and that taxpayer subsidies should not support such activities.
Opponents contend
Opponents would argue that revoking the SPLC's 501(c)(3) status is a politically motivated attack on a civil rights organization that monitors hate groups and advocates for vulnerable populations. They would assert that the SPLC's activities fall within the bounds of permissible non-profit work and that this bill sets a dangerous precedent for Congress to target specific organizations based on their political views.
The bill text is extremely short and straightforward, making it highly accessible for any reader to understand its direct legislative intent.
Section 2(a)
Revocation of Southern Poverty Law Center's 501(c)(3) Status
This provision explicitly states that, regardless of any other provision of law, the Southern Poverty Law Center (SPLC) will no longer be recognized as an organization described in section 501(c)(3) of the Internal Revenue Code of 1986. This means the SPLC would lose its federal tax-exempt status, making its income subject to federal taxation and donations to it no longer tax-deductible for donors. Section 2(b) specifies that this change applies to taxable years ending after the date of the Act's enactment.
Supporters argue
Proponents argue that the SPLC has deviated from its charitable purpose by engaging in partisan political activities and unfairly labeling conservative organizations as 'hate groups,' thus forfeiting its right to taxpayer subsidies through tax-exempt status. They believe this action ensures that tax benefits are reserved for genuinely non-political charitable work.
Critics contend
Opponents contend that this provision is a direct attack on a civil rights organization for its constitutionally protected speech and advocacy. They argue that the SPLC's work in monitoring hate groups and advocating for civil rights is a legitimate charitable activity, and that revoking its status is an abuse of legislative power to silence critics.
Tradeoffs
The provision balances the desire to ensure tax-exempt status is applied consistently to organizations deemed truly charitable against concerns about potential government overreach in targeting specific non-profits based on their political activities or viewpoints. It raises questions about the definition of 'charitable' and the role of advocacy in non-profit work, as well as the precedent of legislative intervention in individual organizational tax status.