SALT LAKE CITY, June 10 (UPI) -- Republican lawmakers have introduced a bill that would amend a provision in the Internal Revenue Code to allow nonprofit entities, including houses of worship, to endorse or oppose political candidates.
Under the current provision in the tax code, called the Johnson Amendment, a charitable nonprofit may not participate in, or intervene in -- including publishing or distributing statements -- any political campaign on behalf of or in opposition to any candidate for public office.
The Free Speech Fairness Act would change that by permitting statements by organizations that have Section 501(c)(3) tax-exempt status "if such statements are made in the ordinary course of carrying out [their] tax-exempt purpose."
Entities with 501(c)(3) status -- including churches, synagogues, mosques and other places of worship -- are exempted from taxation, and donations to them are tax-deductible for the donors. Penalties for violating the Johnson Amendment include revocation of the organization's tax-exempt status.
Sen. James Lankford, R-Okla., who, with Rep. Mark Harris, R-N.C., introduced the bicameral legislation March 31, said the act is needed to uphold free speech protections. The Senate bill is in early legislative stages, while the House bill has been referred to the Ways and Means Committee.
