To amend the Internal Revenue Code of 1986 to deny the charitable deduction for contributions to organizations which participate in voter registration drives, and for other purposes.

Amends the Internal Revenue Code to: (1) deny the charitable deduction for contributions to organizations that participate in voter registration drives; (2) deny the tax-exempt status of organizations that participate in such drives; and (3) establish an excise tax on nonpermitted participation by tax-exempt organizations in such drives.