H.R. 7319 would amend section 501(c)(3) of the Internal Revenue Code to modify the requirements for organizations to be eligible for tax-exempt status. Specifically, organizations that are currently eligible would lose their exemption if they fund or assist any government organizations that facilitate elections. That provision of the bill would take effect for tax years beginning after December 31, 2025. The bill also would prohibit the government of the District of Columbia from soliciting, accepting, or using resources from private entities to administer its elections on or after the date of enactment.