The First Amendment Defense Act (S. 2525) would bar the federal government from discriminating against individuals and organizations based upon their religious beliefs or moral convictions that marriage is the union of one man and one woman or that sexual relations are properly reserved to such a marriage. The Act provides broad protections against adverse federal actions directed toward individuals and organizations that act on such beliefs. For instance, the Act would prohibit the federal government from denying or revoking a nonprofit entity's tax-exempt status. It would also prohibit the federal government from denying or excluding an individual or organization from a federal grant, contract, or employment. The Act would also require the federal government to consider accredited any entity that failed to be accredited because of a religious belief or moral conviction that marriage is the union of one man and one woman or that sexual relations are properly reserved to such a marriage.