Kelsey Brooks, “What the Midterm Election Results Could Mean for EOs,” Tax Notes (Nov. 9, 2026):

Tax-exempt organizations have been subject to increased scrutiny over the past two years with Republicans controlling the executive and legislative branches — the midterm election results could change that.

After flipping seats held by Republicans in the House and the Senate, Democrats will assume control of oversight committees in January 2027 and likely direct their attention away from those congressional investigations and onto the president and his affiliates, according to Alexander L. Reid of Baker & Hostetler LLP.

Scrutinizing tax-exempt organizations and their financial arrangements has been a priority for House Ways and Means Committee Chair Jason Smith, R-Mo. Some of those investigations over the past two years have focused on alleged links to the Chinese Communist Party and terrorist organizations.

Ways and Means Committee ranking member Richard E. Neal, D-Mass., announced November 4 that he was running to take Smith’s place in the next Congress.