U.S. Program Resources

Published August 2026 Members of Congress have recently urged the IRS to investigate nonprofits for alleged violations of the Internal Revenue Code (IRC) and other federal laws. The FBI and the IRS have also reportedly launched a joint initiative to ...

This briefer examines recent state laws authorizing the designation of domestic organizations as “terrorist” entities. It explains how these laws may affect U.S. nonprofits and their supporters and discusses constitutional concerns these laws raise. In 2026, lawmakers in several states ...

This briefer describes the dangers the Foreign Agents Registration Act (FARA) poses to U.S. nonprofits and the need for comprehensive FARA reform. FARA is a World War II era anti-propaganda statute that requires an “agent of a foreign principal” engaged in ...

This briefer provides an overview of the Foreign Agents Registration Act (FARA) and shares steps nonprofits can take to navigate the Act. It is for informational purposes only and does not constitute legal advice. FARA was enacted in 1938 in ...

Federal law does not have a standalone offense of “domestic terrorism.” Federal law does, however, contain terrorism-related provisions that can cover domestic actors. Examples include the offense of providing material support for terrorism and increased penalties for certain crimes if ...

Since 2017, ICNL has tracked hundreds of state and federal bills that restrict the right to protest. ICNL provides analysis and research on this legislation. U.S. Protest Law Tracker Analysis of U.S. Anti-Protest Bills Legislative Briefer: Anti-Mask Laws and the ...

Our Impact In the wake of Hamas’s attack on Israel in October 2023, members of Congress introduced legislation HR 6408 that would allow the Treasury Secretary to designate nonprofits as “terrorist supporting organizations” and suspend their tax-exempt status based on ...

The U.S. Program of the International Center for Not-for-Profit Law (ICNL) submitted these comments in September 2025 in response to the Notice of Proposed Rulemaking (NPRM) from the Education Department on proposed amendments to the implementing regulations for the Public ...

On November 5, 2025, the Department of Homeland Security (DHS) announced the advanced implementation of new rules governing conduct around federal property. Unlike prior rules, which applied only to people on federal property, the new DHS rules extend to conduct ...

This briefer examines recent state laws authorizing the designation of domestic organizations as “terrorist” entities and how they may affect U.S. nonprofits and their supporters. This briefer summarizes select federal terrorism offenses and designations that may be relevant to U.S ...