Adds a special rule clarifying that cash contributions made for the relief of the families of the law enforcement officers killed in Virginia Beach on February 22, 2025, will be treated as charitable contributions for purposes of section 170 even if for the exclusive benefit of those families; and clarifies that certain payments by organizations that would be exempt under section 501(a) to spouses or dependents made between February 22, 2025 and February 23, 2028 will be treated as related to the organization's exempt purpose and not as inuring to private benefit if made in good faith using a reasonable and objective formula applied consistently.