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The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches.
The Internal Revenue Service website elaborates on this prohibition: [58] Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.
Although the IRS often sets churches to 501(c)(3) status as default tax status, Safstrom said, based on her reading of the law, churches in the complaint would likely receive the political ...
The Internal Revenue Service, or "IRS" (America's federal agency for tax regulation, collection, and enforcement), fields complaints from the public that a nonprofit organization has participated in prohibited political activities. [13] In 2006, the IRS stated that although most of the more than one million 501(c)(3) organizations were ...
Independent expenditure groups, and specifically nonprofit “dark money” groups have been involved in numerous political corruption and bribery cases since the U.S. Supreme Court allowed them ...
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes.
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527).A 527 group is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office.
In a follow-up letter sent in March 2012, the senators asked the IRS to clearly define the amount of political activity that is permissible for "social welfare" groups under 501(c)(4) rules, to require the groups to document in their IRS filings the exact percentage of their activity that is dedicated to "social welfare", and to require the ...
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related to: irs political campaign 501c3 rules