Sec. 2 501(c)(3) organizations prohibited from providing direct funding to election organizations (a) In general— Section 501(c)(3) of the Internal Revenue Code of 1986 is amended— ⋯ (1) by striking “and which does not participate” and inserting “which does not participate”, and ⋯ (2) by striking the period at the end and inserting “and which does not provide direct funding to official election organizations, including any State or local government entity or any government election organization.”. ⋯ (b) Effective date— The amendments made by this section shall apply to funding provided in taxable years beginning after December 31, 2021. ⋯