This Act may be cited as the Stop Subsidizing Political Lawfare by Charities Act of 2026 or the Stop the SPLC Act of 2026.

(a) In general Notwithstanding any other provision of law, the Southern Poverty Law Center shall not be treated as described in section 501(c)(3) of the Internal Revenue Code of 1986. (b) Effective date This section shall apply to taxable years ending after the date of the enactment of this Act.