Revoke the tax-exempt status of organizations that provide, or provide funding for, abortion.

Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

Notwithstanding subsection (a), an organization shall not be exempt from taxation under subsection (a) (and such organization shall not be treated as described in section 170(c)) if such organization provides, or provides funding for, abortion.

For purposes of this subsection, the term abortion means the use or prescription of any instrument, medicine, drug, or any other substance or device—

(A) to intentionally kill the unborn child of a woman known to be pregnant, or

(B) to intentionally terminate the pregnancy of a woman known to be pregnant, with an intention other than—

(i) after viability to produce a live birth and preserve the life and health of the child born alive, or

(ii) to remove a dead unborn child.

Paragraph (1) shall not apply to an abortion only if necessary to save the life of the mother or if the pregnancy is the result of an act of rape or incest.

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.