The Johnson Amendment refers to the law codified in Section 501(c)(3) of the Internal Revenue Code prohibiting organizations exempt from taxes under 501(c)(3) from participating in any political campaign on behalf of (or in opposition to) any candidate for elective public office. Churches & Political Activity: The Call to Repeal the Johnson Amendment, an article written by our senior counsel Erin Bradrick, was published by The Nonprofit Quarterly yesterday.
The most significant call for repealing the Johnson Amendment is from the Republican Party in its official 2016 Platform:
We value the right of America’s churches, pastors, and religious leaders to preach and speak freely according to their faith. Republicans believe the federal government, specifically the IRS, is constitutionally prohibited from policing or censoring the speech of America’s churches, pastors, and religious leaders. We support repeal of the Johnson Amendment, which restricted First Amendment freedoms of all nonprofit organizations by prohibiting political speech.
The Rules of The Game: A Guide to Election-Related Activities for 501(c)(3) Organizations (Alliance for Justice)