Digital Equity Foundation Act of 2023 This bill sets out a process for establishing a foundation to raise funding for, develop programs and partnerships to, and otherwise support efforts to expand access to broadband internet and promote digital literacy, inclusion, and equity. The bill authorizes the foundation to carry out a range of activities to advance its mission, such as awarding grants and establishing for-profit subsidiaries to stimulate economic development and attract investment partners. Specifically, the bill creates a temporary committee with members appointed by the Department of Commerce and other federal departments and agencies to set up the foundation and appoint the initial voting members of its board of directors. Within 90 days of the establishment of the foundation, the board must convene an advisory committee to annually report on and make recommendations concerning the foundation's activities. Additionally, within one year of the bill's enactment (and with input of the advisory committee), the foundation must provide Congress with a strategic plan for its activities during the two-year period following the submission of the plan. The Government Accountability Office (GAO) must evaluate the foundation's activities every five years, and the foundation must provide Commerce and GAO with annual audits.