To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

Key Provisions

• Would define "terrorist supporting organization" as a group that gave more than a trivial amount of material support or resources to a terrorist organization in the last three years.
• Would require the Treasury Secretary to send a notice to an organization before labeling it as a terrorist supporter.
• Would give organizations 90 days to prove they didn't provide support or to take steps to fix the issue.
• Would allow the Treasury Secretary to reverse a designation if it was a mistake or if the organization didn't get proper notice.
• Would let organizations challenge a designation through the IRS appeals office or in federal court.
• Would exclude certain government-approved support or humanitarian aid from being considered "material support."