A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations.

This bill changes how donations of property that has increased in value are taxed when given to certain organizations. It removes a distinction in the tax code that previously treated transfers to political organizations differently from transfers to other tax-exempt groups like charities. Now, donors giving such appreciated property to organizations under Section 501(c) (e.g., charities) or Section 527 (political groups) will face the same tax rules. The change applies to donations made after the bill becomes law. It affects donors and these specific types of tax-exempt organizations.