Fair Treatment of Religious Organizations Act of 2026

The Fair Treatment of Religious Organizations Act of 2026 changes how the IRS determines if a group qualifies for tax-exempt status based on its religious beliefs. Specifically, it ensures that beliefs regarding marriage, sexuality, or gender identity are not automatically considered illegal or against public policy when evaluating a religious organization's purpose. Additionally, the bill clarifies that a belief does not need to be central to a religion to be recognized as a valid religious belief for tax purposes. These rules will apply to tax years starting after December 31, 2025, affecting how various faith-based groups are assessed under the Internal Revenue Code.