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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 universities and churches.
Aug 24, 2018 · comment. print. order reprints. By Robert M. Penna Aug. 24, 2018. Of all the issues currently facing the American nonprofit community, few seem to evoke the emotional response engendered by any potential effort to alter or repeal the famous Johnson Amendment, introduced to the US tax code in 1954.
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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).
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.
May 20, 2024 · The Johnson Amendment—if written into law prior to the Civil War—would have prevented churches from spearheading President Lincoln's reelection. What is the Johnson Amendment? Introduced to the U.S. tax code in 1954, the Johnson Amendment forbids 501(c)(3) charitable organizations—including churches—from participating or intervening in ...
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...
Dec 2, 2017 · The “Johnson Amendment” is a provision of the tax code that prohibits a certain class of nonprofits, including charities and churches, from engaging in candidate election campaigns. 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.
