H.R. 4501 – End Zuckerbucks Act of 2023

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Updated January 20, 2026 at 9:39 AM UTC

The End Zuckerbucks Act of 2023 would change the Internal Revenue Code to stop 501(c)(3) nonprofit organizations from giving money—directly or indirectly—to state or local governments for running public elections. The only allowed contribution would be donating space for a polling place. This restriction would apply to funding provided in taxable years beginning after December 31, 2024, affecting charities and the governments that receive election‑related funding.

Key Provisions

Amends the tax code to prohibit 501(c)(3) organizations from providing direct or indirect funding to any state or local government for election administration purposes, except for donating space for polling places.
Sets the rule to take effect for taxable years beginning after December 31, 2024.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 6, 2023

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HouseIntro Referral

Introduced in House

July 6, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 6, 2023

Bill Text

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Introduced in HouseIssued July 6, 2023

I

118th CONGRESS

1st Session

H. R. 4501

IN THE HOUSE OF REPRESENTATIVES

July 6, 2023

Ms. Tenney (for herself and Mr. Ellzey) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to prohibit section 501(c)(3) organizations from providing funding for the administration of elections for public office.

1.

Short title

This Act may be cited as the End Zuckerbucks Act of 2023.

2.

501(c)(3) organizations prohibited from providing direct or indirect funding for election administration

(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 funding provided in taxable years beginning after December 31, 2024.