This Act may be cited as the Safeguarding Trust in Our Politics Act.

(a) In general Section 501(c)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking and which does not participate and inserting which does not participate, and (2) by striking the period at the end and inserting and which does not provide direct funding to any State or unit of local government for the purpose of the administration of elections for public office or any funding to any State or unit of local government in a case in which it is reasonable to expect such funding will be used for the purpose of the administration of elections for public office (except with respect to the donation of space to a State or unit of local government to be used as a polling place in an election for public office).. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.