The Johnson Amendment prohibits 501(c)(3) non-profit organizations, including churches, from endorsing or opposing political candidates. While it aims to preserve the integrity of charitable organizations, the amendment has sparked ongoing debates about its impact on free speech and political advocacy.
The Senate has stripped language from a House spending bill that would have stopped the Internal Revenue Service from revoking the tax-exempt status of non-profit organizations that engage in campaigning for political candidates.
As part of the final push to enact tax reform before the end of the year, a proposed tax code change that would permit churches and other non-profit organizations to engage in partisan political campaigning has been dropped from the House and Senate reconciliation version of 2017 tax bill. Although the House version of the bill had included a repeal of the controversial Johnson Amendment, the Senate version kept it intact. Proponents of the repeal have argued for the right of pastors to speak freely about candidates from the pulpit, and opponents claim it would provide a “dark money” tax-exempt way to launder otherwise non-tax deductible campaign donations.
Early Saturday morning, the U.S. Senate passed its version of a major tax bill. Although there are a number of indirect ramifications for religious institutions, the Senate bill keeps the Johnson Amendment intact.
Over 4,000 faith leaders from all 50 states have signed onto a letter asking Congress to keep the Johnson Amendment as part of the tax code to protect houses of worship and other tax-exempt organizations “from being pressured by politicans for endorsements.”
Last Thursday, President Donald Trump marked the National Day of Prayer with an executive order that at most expressed the administration’s desire that the Department of the Treasury should not unnecessarily threaten the tax-exempt status of religious non-profit organizations if they engage in political activity. Despite stating during the campaign that he would “destroy” the Johnson Amendment, the administration ultimately made a benign gesture affirming existing law while describing its parameters and limits.
By Gregory W. Hamilton – Repealing the Johnson Amendment is not about “free speech.” It is about giving politicians tax-deductible donations and endorsements in return for power.
If the Johnson Amendment disappears, local pastors will have to figure out how to address parishioners who want the church to promote their candidate.
PAID SUBSCRIBERS EXCLUSIVE REPORT
The President’s threat that the November election will be a “referendum on your religion” is troubling because it assumes that the success of Christianity is dependent on the result of a political vote. The fact that some very influential Christian leaders are buying into this argument is even more disturbing.