(1) In general An organization described in section 501(c) shall not be exempt from taxation under section 501(a) if such organization does not submit the certification required pursuant to section 2(a) of the Protecting Federal Funds from Human Trafficking and Smuggling Act of 2023 , or is determined by the Director of the Office of Management and Budget to have violated section 274 of the Immigration and Nationality Act ( 8 U.S.C. 1324 ). (2) Re-application for exemption Not sooner than one year after the date on which an organization described in section 501(c) is not exempt pursuant to paragraph (1), such organization may reapply to be exempt from taxation under section 501(a). . (c) Reporting requirement Not later than 120 days after the date of the enactment of this Act, the Secretary of Homeland Security shall— (1) develop a written strategy and best practices guide for non-profit entities to ensure they are in compliance with Federal law, including how to detect, deter, and report human trafficking and alien smuggling