Creates a narrow safe harbor in the tax code for tax‑exempt organizations. If an organization makes a statement during its normal activities and it results in only de minimis (very small) extra costs, that statement will not be treated as taking part in a political campaign.

This clarification applies for purposes of specified tax code provisions and takes effect for tax years ending after enactment. It does not allow spending meaningful resources on campaign activity; larger or targeted political spending and endorsements remain restricted.