United Nations Voting Accountability Act of 2010 - Prohibits specified U.S. assistance to a country that opposes the U.S. position in the United Nations.
Authorizes: (1) the Secretary of State to exempt a country from such prohibition if, as a result of government or policy change, the country will no longer oppose such U.S. position; and (2) the President to exempt a country from such prohibition if in the U.S. national interest.