The purpose of this legislation is to change the rules regarding which organizations can qualify for tax-exempt status under section 501(c)(3) of the Internal Revenue Code. Specifically, it aims to prevent organizations that provide support to individuals unlawfully present in the United States from receiving this tax-exempt status. The key provisions of the legislation include a new requirement that organizations must not engage in a pattern of providing financial assistance, benefits, or services to individuals they know or should reasonably know are unlawfully present in the country.