To amend the Internal Revenue Code of 1986 to revoke the tax-exempt status of organizations that provide, or provide funding for, abortion.

Plain-English Summary

This bill would change federal tax law to remove the tax-exempt status from nonprofit organizations that either perform abortions or provide money to other groups that perform abortions. Under current law, many nonprofits — including health clinics, charitable foundations, and advocacy organizations — can operate without paying federal income taxes because they are recognized as tax-exempt under the IRS code. This bill would take that tax-exempt status away from any organization directly involved in abortion services or financially supporting those services.

In practical terms, organizations affected could include health clinics that offer abortion as one of their services, private foundations that grant money to such clinics, and potentially other nonprofits whose funding reaches abortion providers. Losing tax-exempt status would mean these organizations would be required to pay federal corporate income taxes on their revenue, which could significantly increase their operating costs. It could also mean that donations made to these organizations would no longer be tax-deductible for the individuals or businesses donating, which might reduce the amount of charitable giving they receive.

The bill was introduced in the House of Representatives and has been referred to the House Committee on Ways and Means, which oversees tax-related legislation. It has not yet been voted on or advanced further in the legislative process. The bill's scope — particularly how it defines "funding for" abortion — could determine how broadly it applies across the nonprofit sector.