To amend the Internal Revenue Code of 1986 to deny the charitable deduction for contributions to organizations which participate in voter registration drives, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) deny the charitable deduction for contributions to organizations that participate in voter registration drives; (2) deny the tax-exempt status of organizations that participate in such drives; and (3) establish an excise tax on nonpermitted participation by tax-exempt organizations in such drives.…