This bill proposes to amend the Internal Revenue Code of 1986 to restrict the activities of 501(c)(3) tax-exempt organizations . Its core purpose is to prohibit these organizations from providing direct or indirect funding to state or local governments for the administration of elections for public office. Specifically, the bill states that an organization will not qualify as a 501(c)(3) if it provides such funding, including instances where the funding is reasonably expected to be used for election administration. An important exception is made for the donation of physical space to a state or local government for use as a polling place . These amendments would apply to taxable years beginning after December 31, 2025.