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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 · In 1954, two wealthy Texans had used tax-exempt organizations they headed, the Facts Forum and the Committee for Constitutional Government, to support a young state senator who opposed Johnson in that year’s primary election. Johnson won handily but was reportedly incensed that two tax-exempt entities had opposed him. 7
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Johnson Amendment and “allow our representatives of faith to speak freely and without fear of retribution.”2 The Johnson Amendment is a piece of 1954 legislation that regulates what tax-exempt organizations—including churches and religious institutions—can say and do when it comes to politics. The Johnson Amendment states:
Jan 10, 2020 · Send Feedback on this article. 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.
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 · Understanding the History and Impact of the Johnson Amendment – and Why It Chills Speech. 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 ...
The provision was named after then Democratic Minority Leader Lyndon B. Johnson and was passed by Congress in 1954. Potential Changes: With comprehensive tax legislation a priority for Congress, and President Trump publicly calling for a repeal of the Johnson Amendment, efforts to make changes to or repeal the Johnson Amendment have been proposed.