Marriage and Religious Freedom Act - Prohibits the federal government from taking an adverse action against a person on the basis that such person acts in accordance with a religious belief that: (1) marriage is or should be recognized as the union of one man and one woman, or (2) sexual relations are properly reserved to such a marriage.

Defines "adverse action" as any federal government action to discriminate against such person, including: (1) denying or revoking certain tax exemptions or disallowing a deduction of any charitable contribution made to or by such person; (2) denying or excluding such person from receiving any federal grant, contract, cooperative agreement, loan, license, certification, accreditation, employment, or similar position or status; or (3) denying or withholding any benefit under a federal benefit program.

Permits a person to assert an actual or threatened violation of this Act as a claim or defense in a judicial proceeding and to obtain compensatory damages or other appropriate relief against the federal government.

Authorizes the Attorney General (DOJ) to bring actions to enforce this Act.

Specifies that the term "person" includes any person regardless of religious affiliation, as well as corporations and other entities regardless of for-profit or nonprofit status.