Search results
Johnson Amendment. The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501 (c) (3) non-profit organizations from endorsing or opposing political candidates. Section 501 (c) (3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to ...
Aug 24, 2018 · See Davidson, pp. 17-18; The Congressional Record, July 2, 1954, p. 9604; and The New York Times, July 3, 1954, p. 6 for verbatim accounts of the amendment’s introduction. 9 The predecessor of Section 501(c)(4) of the tax code was enacted as part of the Tariff Act of 1913. But the legislative history of the act contains no reason or ...
People also ask
What is the Johnson Amendment?
What did the 1954 Johnson Amendment say about religious leaders?
Where did the term Johnson Amendment come from?
Should the 1954 Johnson Amendment be repealed?
Jul 26, 2016 · President Johnson proposed the amendment to the tax code that has greatly restricted the free speech of pastors and churches on July 2, 1954. 100 Cong. Rec. 9604 (daily ed. July 2, 1954). The words “in opposition to” were added in 1986. Ass’n of the Bar of the City of N.Y. v. Comm’r, 858 F.2d 876,879 (2d Cir. 1988).
Dec 2, 2017 · Named after its author, then-Senator Lyndon Baines Johnson, the Johnson Amendment was passed into law as part of the Internal Revenue Act of 1954.
Jan 10, 2020 · The Johnson Amendment was adopted in 1954, restricting tax-exempt churches from participating in political campaigns or risk losing their tax-exempt status. Some churches have complained the restriction inhibits their religious expression.
Feb 3, 2017 · 1. What is the Johnson Amendment? The Johnson Amendment regulates what tax-exempt organizations such as churches can do in the political arena.
Jul 12, 2017 · The term "Johnson Amendment" derives from America’s 36th president, Lyndon B. Johnson, who became president when John F. Kennedy was assassinated in 1963. Johnson championed the restriction in...
