Johnson Amendment
In the early 21st century, some politicians, including 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.
501(c)(3) is written as follows,[4] with the Johnson Amendment in bold letters:[5] (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
[bolding added]The amendment affects nonprofit organizations with 501(c)(3) tax exemptions,[6] which are subject to absolute prohibitions on engaging in political activities and risk loss of tax-exempt status if violated.
[13] On February 2, 2017, after becoming President, Trump vowed at the National Prayer Breakfast to "totally destroy" the Johnson Amendment,[14] White House Press Secretary Sean Spicer announced to the press that Trump "committed to get rid of the Johnson Amendment", "allowing our representatives of faith to speak freely and without retribution",[15] and Republican lawmakers introduced legislation that would allow all 501(c)(3) organizations to support political candidates, as long as any associated spending was minimal.
"[28] Other concerns include the potential damage to public trust in nonprofit and religious organizations if they were to begin endorsing candidates.
[36] There have also been concerns from clergy and lay Christians about the potential that a total repeal would cause churches to transform into partisan super PACs.
[37] In a 2017 interview, Archbishop William E. Lori, who chaired the conference's religious liberty division, said of the amendment, "As a general rule, it is not a good idea for churches to engage in partisan politics.
