To amend the Internal Revenue Code of 1986 to allow certain veterans organizations to take into account the membership of spouses, widows, and widowers of members of the Armed Forces for purposes of determining tax exempt status.

This bill amends the Internal Revenue Code to allow certain veterans organizations, for which there is no auxiliary unit or society, to take into account members who are spouses, widows, or widowers of past or present members of the Armed Forces to determine whether the organization meets the membership requirements for tax-exempt status.