Doggett and Sewell Introduce PROOF Act to Stop the Weaponization of the IRS Against Nonprofits

September 3, 2026 Press Release Legislation would guarantee that no charity or nonprofit can lose its tax-exempt status without evidence and without due process WASHINGTON, D.C. — Today, Rep. Lloyd Doggett (D-TX) and Rep. Terri A. Sewell (D-AL), Ranking Member of the Ways and Means Subcommittee on Oversight, introduced the Protecting the Rights Of Organizations Fairly (PROOF) Act of 2026 , legislation to guarantee that the IRS cannot strip a nonprofit of its tax-exempt status without evidence and without a fair process. "The IRS should never be a weapon to punish a President's political enemies. No organization — left, right, or center — should lose its tax-exempt status on an accusation, without evidence, and without a fair chance to be heard” said Representative Doggett. “The PROOF Act is simple: if the government wants to take away a nonprofit's status, it has to show its proof and follow the law. Today, it may be an organization to which the Trump regime objects. Tomorrow, it could be any of us." “Donald Trump is attempting to weaponize the IRS and intimidate groups that do not align with his radical political agenda.  Therefore, nonprofit organizations like the Southern Poverty Law Center must have due process protections so their tax-exempt status cannot be revoked for political purposes,” said Representative Terri Sewell. “That is why I am proud to support The PROOF Act to ensure the government cannot take away a nonprofit’s tax-exempt status without due process protections.” Under current law, many due process protections that are supposed to apply when the IRS examines most nonprofits exist only in the agency's own internal manual — guidance the IRS can rewrite or suspend on its own authority through an internal memo with no public comment, no rulemaking, and no vote, and that carries no force of law. A targeted organization is left with no way to prevent due process rights from being weakened or withdrawn. The PROOF Act writes those protections into the tax code, so they carry the force of law and cannot be waived, rewritten, or set aside at the discretion of the IRS or the White House. The bill responds to an unprecedented campaign to weaponize the IRS against Trump’s perceived opponents. In 2025, the administration directed the IRS to begin the process of revoking the tax-exempt status of Harvard University after the university refused to comply with the President's demands — a step the President publicly vowed to carry out. Since then, reporting has revealed that officials compiled a list of Democratic donors and "left-leaning" nonprofit organizations for potential IRS scrutiny, and that the IRS Criminal Investigation division partnered with the FBI to investigate nonprofits over alleged "domestic terrorism" ties. In a December 2025 memo, the Justice Department defined domestic terrorism to reach constitutionally protected speech and advocacy. Last week, the New York Post reported that the Treasury Department and IRS are drawing up a sweeping audit blueprint that could revoke the tax-exempt status of a list of progressive and advocacy organizations, leaning on a 2025 executive order aimed at nonprofits the administration accuses of a "substantial illegal purpose." Treasury Secretary Bessent had publicly confirmed months earlier that work compiling such a list was underway. These actions break sharply from a commitment the IRS's own chief executive made to the House Ways and Means Committee. In responding to Congressman Doggett’s questioning during a March 2026 hearing, Bisignano assured “100 percent” that the agency would not initiate audits, investigations, or revocations of tax-exempt status based on politics, and “We’re here to administer the law, uphold the law.” The administration has refused to answer for its weaponization campaign. In April 2026, Congressman Doggett and Congresswoman Terri Sewell wrote to the IRS demanding answers about the targeting of tax-exempt organizations. The response deadline passed months ago with no reply, and the members renewed their demand in a follow-up letter this week. The PROOF Act guarantees that before the government can take away a nonprofit's tax-exempt status, it has to follow basic due process. What the PROOF Act Does In plain terms, the bill guarantees every tax-exempt organization: Fair notice before an examination begins. Written notice that the organization has been selected, what the examination is about, which years are involved, and who the examiner is. A reason, in writing. The IRS must explain the legal authority under which it is proceeding. No open-ended fishing expeditions with no stated basis. Evidence, not accusation. The IRS must build a documented record that actually supports its conclusions — and it cannot revoke an organization's status unless that record supports the decision. No nonprofit can be stripped of its status on an unsupported allegation. Fair document requests. Requests must be specific and connected to the examination, with a reasonable time to respond — and an organization cannot be punished for failing to answer a defective or improper request. A right to be heard. The organization can bring a dispute to the examiner's supervisor during the examination, and the IRS must hold a closing conference — explaining its findings, its legal and factual basis, and the organization's appeal rights — before it takes any adverse action. A clear explanation and a real right to appeal. Before any final action, the organization receives a written explanation of the proposed decision, the specific findings and legal authorities behind it, and at least 30 days to protest and seek review by the IRS Independent Office of Appeals, followed by judicial review in court. No revocation without proof or process. At its core, the bill establishes a single guarantee: the IRS cannot revoke a nonprofit's tax-exempt status unless the examination supports the decision and the organization's due process rights have been honored. Rep. Doggett Questions Trump IRS CEO Bisignano March 2026 Doggett: If you would sir, with a simple yes or no, tell us whether you have received either directly or indirectly any communication from anyone in the Trump regime suggesting that specific tax-exempt organizations should be scrutinized because of their political views? Bisignano: No. Doggett. You have not. Good. And will you commit today that under your leadership the IRS will not initiate audits, investigations, or revocations of tax-exempt status based on political targeting? Bisignano: 100%. We're here to administer the law, uphold the law, uphold the law. Doggett: Thank you. Just to be clear what I'm talking about though, in that regard, the Wall Street Journal reported “the Trump administration is preparing sweeping changes at the Internal Revenue Service that would allow the agency to pursue criminal inquiries of some groups more easily.” So are they in error and no such sweeping changes or any changes are being prepared there to use the IRS? Bisignano: I hope that you understand that every form of the daily news is not a Bible. Doggett: That's why I'm asking. Bisignano: Not a Bible, sir. Doggett Yeah, that's absolutely right. And I'm asking you about this. Bisignano: I've actually never heard that or seen. Doggett: You've never heard that the Trump administration was trying to weaponize the IRS? Bisignano: 100% not. Doggett: Then you're not familiar with President Trump's tweet specifically attacking Citizens for Responsibility and Ethics in Washington, or CREW, asking that it's tax-exempt status should be re-evaluated? You didn't . . . you're not aware of that? Bisignano: I don't track tweets sir. Doggett: You don't track Truth Social. It doesn't have anything to do with your work? Bisignano: You will not find my social media presence anywhere. Doggett: Well, this is the President of course not very interested in ethics so I was very concerned about that. ### Issues : Pushing Back Against Trump/Musk