; political intervention . (2) The table of sections for such subchapter C is amended by adding at the end the following: Sec. 4956. Political intervention. . (3) The item in the table of subchapters of such chapter 42 relating to subchapter C is amended to read as follows: Subchapter C. Political expenditures of section 501(c)(3) organizations; political intervention. . (d) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2023.