The resolution opposes the People's Republic of China's (PRC) misuse of United Nations Resolution 2758, which recognizes the PRC as the representative of "China" in the UN, to delegitimize Taiwan and exclude it from international organizations. It emphasizes that the resolution was solely intended to address representation issues and does not imply any international consensus regarding Taiwan's political status. The PRC has been accused of conflating this resolution with its "One China Principle," which asserts that Taiwan is part of China, and has used it to isolate Taiwan diplomatically by coercing other nations to switch recognition from Taiwan to the PRC.

The resolution calls on the United Nations to cease using Resolution 2758 to deny Taiwan's participation in UN institutions and urges the UN Secretariat to remain neutral regarding Taiwan's access to UN events. It reaffirms the United States' "one China policy," which does not recognize the PRC's claim over Taiwan, and emphasizes that Resolution 2758 does not endorse the PRC's "One China Principle." Additionally, the resolution supports Taiwan's diplomatic relationships and encourages its participation in international organizations where statehood is not a requirement, while urging the U.S. government and its allies to counter the PRC's narratives regarding Taiwan.