The Johnson Amendment is a provision in the U.S. tax code that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. 501(c)(3) organizations are the most common type of nonprofit organization the United States, ranging from charitable foundations to universities and churches. The amendment was included in Internal Revenue Code of 1954 (Aug. 16, 1954, ch. 736) and is named for then-Senator Lyndon B. Johnson of Texas, who proposed this provision in the bill before it was enacted into law by Congress. Although it was considered uncontroversial at the time -- and continued to be included in the Internal Revenue Code of 1986 that was enacted when Ronald Reagan was the President of the United States -- in recent years many Republicans have sought to repeal it, arguing that it restricts the free speech rights of churches and other religious groups.
The Internal Revenue Service provides resources to exempt organizations and the public to help them understand the prohibition. As part of its examination program, the IRS also monitors whether organizations are complying with the prohibition.
During his 2016 presidential campaign,Donald Trump called for the repeal of the amendment. At the National Prayer Breakfast on February 2, 2017, he vowed to "destroy" the Johnson Amendment
The Internal Revenue Service provides resources to exempt organizations and the public to help them understand the prohibition. As part of its examination program, the IRS also monitors whether organizations are complying with the prohibition.
During his 2016 presidential campaign,Donald Trump called for the repeal of the amendment. At the National Prayer Breakfast on February 2, 2017, he vowed to "destroy" the Johnson Amendment
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