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  1. 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.

  2. 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).

  3. The Johnson Amendment to the tax code, which President Trump vowed to "totally destroy," prohibits tax-exempt organizations such as churches from endorsing or opposing political candidates.

  4. Jan 10, 2020 · The Johnson Amendment is an addition, adopted in 1954, to the Internal Revenue Code, 501(c)(3). As a condition for maintaining exception from income taxes and other taxes, charitable organizations including churches and affiliated groups, were forbidden from participating or intervening in “any political campaign on behalf of (or in opposition to) any candidate for public office” (Davidson ...

  5. 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 ...

  6. 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 ...

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  8. Feb 7, 2017 · 1. Speech that would be no added cost or a very minimal cost to the organization (such as a sermon, not an expensive advertising campaign). 2. If the speech of the organization would cost more than that minimal amount, then the Johnson Amendment would only prohibit speech that clearly identifies candidates and directly calls for those ...