This bill proposes to amend the Internal Revenue Code of 1986 to allow 501(c)(3) charitable organizations to make statements relating to political campaigns. Under this amendment, an organization would not lose its tax-exempt status or be deemed to have intervened in a political campaign solely due to the content of such statements. The statements must be made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose. Additionally, these statements must result in not more than de minimis incremental expenses for the organization. This change would apply to taxable years ending after the date of the bill's enactment.