A bill to amend the Internal Revenue Code of 1986 to deny status as a tax-exempt organization, and as charitable contribution recipient, for organizations which perform, finance, or provide facilities for abortions.

Amends the Internal Revenue Code to deny status as a tax-exempt organization to any organization which performs, finances, or provides facilities for abortions (except where the life of the mother would be endangered).

Denies the income, estate, and gift tax charitable contribution deductions for amounts contributed to such organizations.