Special rules for certain charitable organizations

(a) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Additional requirement for charitable organizations Notwithstanding subsections (e) and (f), for purposes of subsection (c)(3) and section 170(c)(2)(B), an organization shall not be treated as organized and operated for exclusively for charitable purposes if such organization promotes, incites, or provides material support for criminal violence.. (b) Rule of construction Nothing in this section or the amendments made by this section shall be construed to prohibit or penalize lawful speech, advocacy, or assembly protected by the First Amendment to the Constitution of the United States, nor to apply to the discussion of ideas absent promotion, incitement, or material support of criminal conduct. (c) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.