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The amendment is named for then-Senator Lyndon B. Johnson of Texas, who introduced it in a preliminary draft of the law in July 1954. In the early 21st century, some politicians, including former President Donald Trump , have sought to repeal the provision, arguing that it restricts the free speech rights of churches and other religious groups.
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.
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 ...
Here are five basic questions that we can answer. 1. What is the Johnson Amendment? The Johnson Amendment regulates what tax-exempt organizations such as churches can do in the political...
Jul 26, 2016 · Our Chief Counsel, Dr. Jay Sekulow, summarized the implications of the 1954 Johnson Amendment by calling it a “[62]-year-old federal tax law that prevents religious leaders from truly exercising their constitutionally protected free speech rights when they act in their official capacity as a pastor or head of a religious, tax-exempt ...
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.
Kentucky (1908) Brown v. Board of Education of Topeka, 347 U.S. 483 (1954), [1] was a landmark decision of the U.S. Supreme Court ruling that U.S. state laws establishing racial segregation in public schools are unconstitutional, even if the segregated schools are otherwise equal in quality. The decision partially overruled the Court's 1896 ...
