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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.

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  3. 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 ...

  4. Access the archived version on Wikipedia by selecting “View history” and then the time and date of the version you used. If a wiki does not provide permanent links to archived versions of the page, include the URL for the entry and a retrieval date. This page contains a reference example for any wiki page, including pages for Wikipedia entries.

  5. 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).

  6. 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 ...

  7. Jul 15, 2018 · A Wikipedia article is essentially just a webpage, so you should cite it in the same way you would usually cite a webpage. For APA format this is as follows: First, locate these details for the article: article title, published date, access date, article URL (web address). The article title can be found at the top of the article, and the ...

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