This bill would change tax rules for people who donate appreciated property, such as stocks or real estate that has increased in value, to certain tax-exempt organizations. Currently, donors can receive tax deductions when transferring appreciated property to political organizations, but the bill would extend these same tax restrictions to social welfare organizations, labor organizations, and business leagues. Specifically, the bill treats these three types of tax-exempt groups the same way as political organizations when it comes to donations of appreciated property, potentially limiting the tax benefits donors receive. The legislation was introduced in September 2026 and would take effect for transfers made after its enactment. The bill's sponsors argue this measure targets what they call "dark money" groups by eliminating tax incentives that encourage large donations to certain tax-exempt organizations that do not have to disclose their donors.