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. 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. These efforts have been criticized because churches have fewer reporting requirements than other non-profit organizations, and because it would effectively make political contributions tax-deductible.[1] On May 4, 2017, Trump signed an executive order "to defend the freedom of religion and speech" for the purpose of easing the Johnson Amendment's restrictions.[2][3]
- ^ Thompson, Ian S. (July 21, 2017). "Congress Wants to Let Churches Play Partisan Politics and Keep Tax Exempt Status". American Civil Liberties Union. Retrieved August 31, 2018.
- ^ Wagner, John; Pulliam Bailey, Sarah (May 4, 2017). "Trump signs order aimed at allowing churches to engage in more political activity". The Washington Post. Retrieved May 4, 2017.
- ^ The White House (May 4, 2017). "President Donald J. Trump signs the Executive Order on Promoting Free Speech and Religious Liberty and participates in the National Day of Prayer event in the Rose Garden". Facebook. 43:29.
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