Protecting Federal Funds from Human Trafficking and Smuggling Act of 2023 This bill prohibits a nonprofit entity from receiving federal funds (and denies a tax exemption) unless the entity certifies compliance with certain federal laws (e.g., laws with respect to human trafficking and smuggling). The bill also establishes reporting requirements, including that the Government Accountability Office must annually report to Congress on those nonprofit entities that do not certify their compliance with these laws. Finally, the bill removes the provision of federal law that exempts nonprofit charitable organizations that provide federal public benefits from having to verify the eligibility of program participants.