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The amendment was to a bill in the 83rd Congress, H.R. 8300, which was enacted into law as the Internal Revenue Code of 1954. The amendment was proposed by Senator Lyndon B. Johnson of Texas on July 2, 1954.
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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Jan 10, 2020 · He is co-editor of the Encyclopedia of the First Amendment. This article was published 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.
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.
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.
The Johnson Amendment: Fact-checking the Narrative There is more to the story of the Johnson Amendment than is generally being presented to the nonprot community. By Robert M. Penna Aug. 24, 2018 f all the issues currently facing the American nonprot community, few seem to evoke
Dr. Mark Goldfeder is Senior Lecturer at Emory University School of Law and Spruill Family Senior Fellow at the Center for the Study of Law and Religion. Michelle K. Terry serves as Senior Litigation Counsel for the American Center for Law and Justice, with a focus in religious liberty and free speech cases.
