| IRS allows religious organizations to endorse or oppose candidates
With the IRS joining a motion last month requesting a federal court to declare the 1954 Johnson Amendment unconstitutional, the prohibition on religious organizations from endorsing or opposing candidates is essentially over. It is becoming clear that the IRS will not or has not enforced the prohibition on religious organizations for several years. However, the IRS may still choose to enforce the prohibition on secular 501c3 nonprofits.
The implications are enormous and potentially problematic. Imagine the following scenarios: a candidate for public office makes a tax-deductible donation to a religious organization while courting an endorsement; or a partisan organization makes a tax-deductible donation to a religious organization while simultaneously asking the organization to share its membership list and be allowed to organize canvassing events from the organization’s facilities.
If your nonprofit is interested in supporting a national effort to keep the Johnson Amendment intact, you can sign a petition. The National Council of Nonprofits, Independent Sector, Public Citizen, Interfaith Alliance, Americans United for Separation of Church and State, American Humanist Association, and Freedom From Religion Foundation have created a national sign on letter urging the Trump Administration to protect nonprofit nonpartisanship. All nonprofit organizations are encouraged to sign the letter here. Please sign before August 8. |