This bill would change the tax treatment of donations of appreciated property to certain tax-exempt organizations. Currently, donors who give appreciated assets like stocks or real estate to political organizations cannot deduct the unrealized gains as a charitable contribution. The legislation extends this same restriction to donations made to certain other tax-exempt organizations, specifically those classified as social welfare organizations, labor unions, and business leagues under the tax code. These organizations, often called "dark money" groups because they can accept unlimited donations without disclosing their sources, would no longer receive preferential tax treatment for donations of appreciated property. The bill would take effect for any transfers made after its enactment, affecting donors and tax-exempt organizations going forward with no specific funding or appropriation required.