H.R. 4943 — Safeguarding Trust in Our Politics Act

This section amends IRC §501(c)(3) to prohibit tax-exempt organizations (i.e., charitable, educational, religious, and similar entities) from providing direct funding to any state or unit of local government for election administration or any funding reasonably expected to be used for that purpose (except donations of space for use as a polling place). The prohibition applies to taxable years beginning after December 31, 2025.