This bill proposes an amendment to the Internal Revenue Code of 1986, specifically targeting the regulations governing 501(c)(3) charitable organizations . Its primary purpose is to allow these tax-exempt entities to engage in certain communications related to political campaigns without jeopardizing their non-profit status. Under the proposed changes, an organization would not be considered to have participated in a political campaign, nor would it lose its tax-exempt designation, solely because of the content of a statement. This allowance is contingent upon two key conditions: the statement must be made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose, and it must result in not more than de minimis incremental expenses . This aims to clarify and expand the free speech rights of charitable organizations while maintaining their core mission.