- Congressional Republicans in both the House and Senate are trying to eliminate a section of the tax code that prohibits churches from endorsing political candidates. The rule has been in place since 1954.
- The bill would allow for comment on political candidates as long as the statement is made in the ordinary course of the organization’s regular activities.
- The Supreme Court ruled that the ban on nonprofits’ political activity is constitutional.
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Congressional Republicans are trying to eliminate a section of the tax code that prohibits churches and other nonprofit organizations from endorsing or formally opposing political candidates.
The bill would allow organizations to comment on political candidates as long as the statement is made in the ordinary course of the organization’s regular activities. However, organizations would not be allowed to spend money on making or publicizing the statement.
“People of faith should not fear exercising their First Amendment rights at the risk of the IRS coming after them,” Rep. Mark Harris, R-N.C., said in a statement. “For too long, the Johnson Amendment has silenced pastors, churches, and non-profits from engaging on moral and political issues of our day for fear of losing their tax-exempt status. This attempt to muzzle people of faith must end.”
History of the ban
The ban on political activity by charities and churches dates back to 1954 when then-Sen. Lyndon B. Johnson, D-Texas, introduced an amendment to the IRS code. The ban was implemented by defining 501(c)(3) organizations as those that do not participate or intervene in any political campaign on behalf of, or in opposition to, any candidate for public office.
In 2017, President Donald Trump signed an executive order to stop enforcement of the Johnson Amendment. This bill would permanently strike it down.
“Fundamental American values must extend to everyone, including pastors, social workers, or non-profit employees and volunteers,” Sen. James Lankford, R-Okla., stated. “Everyone should have their constitutional rights to assembly, free speech, freedom of religion and free press protected.”
The IRS has enforcement authority over tax-exempt organizations. It has published guidelines on how organizations can follow the rules while still expressing their beliefs.
The rule specifically applies to speech and actions regarding candidates. Churches and nonprofit organizations can still advocate for or against ballot measures and other political issues.
The Supreme Court ruled that the ban on political activity is constitutional. The justices ruled, “The government has a compelling interest in maintaining the integrity of the tax system and in not subsidizing partisan political activity, and Section 501(c)(3) is the least restrictive means of accomplishing that purpose.”