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Religious Groups Urge Preservation of Johnson Amendment

FEB. 6, 2019

Religious Groups Urge Preservation of Johnson Amendment

DATED FEB. 6, 2019
DOCUMENT ATTRIBUTES
  • Institutional Authors
    ACCSES
    African American Ministers in Action
    African Methodist Episcopal Zion Church
    Alliance of Baptists
    Alliance of Information and Referral Systems
    American Alliance of Museums
    American Atheists Inc
    American Baptist Churches USA
    American Baptist Home Mission Societies
    American Conference of Cantors
    American Council on Education
    American Family Voices
    American Humanist Association
    American Society of Association Executives
    Americans for the Arts
    Americans for the Arts Action Fund
    Americans United for Separation of Church and State
    Anti-Defamation League
    Association of Welcoming and Affirming Baptists
    Autistic Self Advocacy Network
    Autistic Women & Nonbinary Network
    Baptist Center for Ethics
    Baptist Joint Committee for Religious Liberty
    Baptist Women in Ministry
    Bend the Arc Jewish Action
    B'nai B'rith International
    BoardSource
    BPFNA - Bautistas por la Paz
    Bright Lines Project
    Campaign Legal Center
    Catholics for Choice
    Center for American Progress
    Center for Inquiry
    CenterLink Inc
    Central Conference of American Rabbis
    Citizens for Responsibility and Ethics in Washington
    Common Cause
    Congregation of Our Lady of Charity of the Good Shepherd
    Cooperative Baptist Fellowship
    Corporate Accountability
    Council on Foundations
    Dance-USA
    Democracy 21
    DignityUSA
    Disciples Center for Public Witness
    Disciples Justice Action Network
    Easterseals
    End Citizens United
    Equal Partners in Faith
    Evangelical Lutheran Church in America
    Faith in Public Life
    Feeding America
    Forum for Youth Investment
    Franciscan Action Network
    Freedom From Religion Foundation
    Friends Committee on National Legislation
    Girl Scouts of the USA
    Girls Inc
    Habitat for Humanity International
    Hadassah Women's Zionist Organization of America
    Impact Fund
    Independent Sector
    Interfaith Alliance
    International Society for Krishna Consciousness
    Islamic Networks Group
    Jewish Council for Public Affairs
    Jewish Federations of North America
    Land Trust Alliance
    League of American Orchestras
    League of Women Voters of the U.S
    MADRE
    Meals on Wheels America
    Medical Students for Choice
    Men of Reform Judaism
    MENTOR The National Mentoring Partnership
    Methodist Federation for Social Action
    Mommieactivist and Sons
    Moravian Church in America
    Money Out Voters In
    Muslim Public Affairs Council
    Muslims for Progressive Values
    National Advocacy Center of the Sisters of the Good Shepherd
    National Association of Independent Schools
    National Center for Lesbian Rights
    National Center for Transgender Equality
    National Council of Churches
    National Council of Jewish Women
    National Council of Nonprofits
    National Employment Law Project
    National Human Services Assembly
    National LGBTQ Task Force Action Fund
    National Women's Law Center
    NETWORK Advocates for Catholic Social Justice
    New Ways Ministry
    OPERA America
    Oxfam America
    Partnership for America's Children
    Patriotic Millionaires
    People For the American Way
    Planned Parenthood Federation of America Inc
    Public Citizen Inc
    Rabbinical Assembly
    Reconstructing Judaism
    Reconstructionist Rabbinical Association
    Religious Institute
    Secular Coalition for America
    TASH
    Advocacy Institute
    Arc of the United States
    Church Network
    Episcopal Church
    United Methodist Church - General Board of Church and Society
    T'ruah
    Union for Reform Judaism
    Unitarian Universalist Association
    United Church of Christ, Justice and Witness Ministries
    United Philanthropy Forum
    United To Amend
    Voices for Progress
    Volunteers of America
    Women of Reform Judaism
    Women's Alliance for Theology, Ethics, and Ritual
    YWCA USA
    American Association of University Women
    Goodwill Industries International Inc
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2019-4531
  • Tax Analysts Electronic Citation
    2019 TNT 26-33
    2019 EOR 3-65
  • Magazine Citation
    The Exempt Organization Tax Review, Mar. 2019, p. 232
    83 Exempt Org. Tax Rev. 232 (2019)

February 6, 2019

The Honorable Charles Grassley
Chairman
Senate Finance Committee
Washington, D.C. 20510

The Honorable Richard Neal
Chairman
House Ways and Means Committee
Washington, D.C. 20515

Dear Chairman Grassley and Chairman Neal:

Congratulations on your respective chairmanships of the Senate Finance Committee and House Ways and Means Committee. As you lead your committees, we urge you to protect and maintain the Johnson Amendment, which is the longstanding tax law provision that safeguards the integrity and independence of our nation's charitable nonprofits, houses of worship, and foundations by ensuring they do not endorse or oppose candidates for public office. The Johnson Amendment protects the right of these organizations to speak out about public policy and social issues while at the same time, ensuring they are not pressured by political candidates and campaigns to take a side in divisive partisan elections.

Under the current law, which has been in place for more than six decades, tax-exempt organizations have enjoyed and exercised robust free speech rights and can speak out on any issues that they see as important. They can engage in public debate, and even, with a few boundaries, lobby on specific legislation. Moreover, in the election arena, they can — on a nonpartisan basis — host candidate forums, hold voter registration drives, encourage people to vote, help transport people to the polls, and invite candidates to speak. They simply cannot endorse or oppose candidates for public office and maintain their special tax-exempt status.

Weakening or repealing the current law would allow politicians and others seeking political power to pressure churches and charities for endorsements, dividing congregations and communities, and open them up to the flow of secret money. Americans do not want our charitable nonprofits, houses of worship, and foundations to be torn apart by partisan campaign politics.

The vast majority of charitable nonprofits, houses of worship, and foundations support keeping the Johnson Amendment as is because it protects all of us from politicians' and donors' demands for partisan endorsements and from the diversion of charitable assets to campaign coffers. Indeed, opposition to the repeal or weakening of the Johnson Amendment is overwhelming: 106 religious and denominational organizations,1 more than 5,800 charitable nonprofit organizations,2 more than 4,600 faith leaders,3 and state charities officials4 have all written to Congress to urge it to protect the Johnson Amendment.

Despite Americans' strong support for the law,5 we have seen repeated attempts in the previous Congress to undermine the Johnson Amendment. In addition to standalone legislation introduced to fully repeal or severely weaken the Johnson Amendment, provisions to weaken the Johnson Amendment have been included in House versions of appropriations bills and tax packages. Yet, repealing the Johnson Amendment is not just bad policy; it would also come at a high cost to the American taxpayer. In fact, the Joint Committee on Taxation concluded that weakening the Johnson Amendment would cost the government $7.7 billion over ten years as donors shift their donations from political organizations to tax-exempt organizations.6

As a new Congress begins, we urge you to uphold the Johnson Amendment and reject legislation that would compromise the integrity of our nation's houses of worship and other charitable nonprofits.

Sincerely,

ACCSES

African American Ministers In Action

African Methodist Episcopal Zion Church

Alliance of Baptists

Alliance of Information and Referral Systems (AIRS)

American Alliance of Museums

American Association of University Women (AAUW)

American Atheists

American Baptist Churches, USA

American Baptist Home Mission Societies

American Conference of Cantors

American Council on Education

American Family Voices

American Humanist Association

American Jewish Committee (AJC)

American Society of Association Executives

Americans for the Arts

Americans for the Arts Action Fund

Americans United for Separation of Church and State

Anti-Defamation League

Association of Welcoming & Affirming Baptists

Autistic Self Advocacy Network

Autistic Women & Nonbinary Network

Baptist Center for Ethics

Baptist Joint Committee for Religious Liberty

Baptist Women in Ministry

Bend the Arc: Jewish Action

B'nai B'rith International

BoardSource

BPFNA — Bautistas por la Paz

Bright Lines Project

Campaign Legal Center

Catholics for Choice

Center for American Progress

Center for Inquiry

CenterLink: The Community of LGBT Centers

Central Conference of American Rabbis

Citizens for Responsibility and Ethics in Washington

Common Cause

Congregation of Our Lady of Charity of the Good Shepherd, US Provinces

Cooperative Baptist Fellowship

Corporate Accountability

Council on Foundations

Dance/USA

Democracy 21

DignityUSA

Disciples Center for Public Witness

Disciples Justice Action Network

Easterseals

End Citizens United

Equal Partners in Faith

Evangelical Lutheran Church in America

Faith in Public Life

Feeding America

Forum for Youth Investment

Franciscan Action Network

Freedom From Religion Foundation

Friends Committee on National Legislation

Girl Scouts of the USA

Girls Inc.

Goodwill Industries International

Habitat for Humanity International

Hadassah, The Women's Zionist Organization of America, Inc.

Impact Fund

Independent Sector

Interfaith Alliance

International Society for Krishna Consciousness (ISKCON)

Islamic Networks Group (ING)

Jewish Council for Public Affairs

Jewish Federations of North America

Land Trust Alliance

League of American Orchestras

League of Women Voters of the United States

MADRE

Meals on Wheels America

Medical Students for Choice

Men of Reform Judaism

MENTOR: The National Mentoring Partnership

Methodist Federation for Social Action

Mommieactivist and Sons

Moravian Church in America

MOVI, Money Out Voters In

Muslim Public Affairs Council

Muslims for Progressive Values

National Advocacy Center of the Sisters of the Good Shepherd

National Association of Independent Schools

National Center for Lesbian Rights

National Center for Parent Leadership, Advocacy, & Community Empowerment (National PLACE)

National Center for Transgender Equality

National Council of Churches

National Council of Jewish Women

National Council of Nonprofits

National Down Syndrome Congress

National Employment Law Project

National Human Services Assembly

National LGBTQ Task Force Action Fund

National Women's Law Center

NETWORK Lobby for Catholic Social Justice

New Baptist Covenant

New Ways Ministry

OPERA America

Oxfam America

Partnership for America's Children

Patriotic Millionaires

People For the American Way

Planned Parenthood Federation of America

Presbyterian Office of Public Witness

Public Citizen

Rabbinical Assembly

Reconstructing Judaism

Reconstructionist Rabbinical Association

Religious Institute

Secular Coalition for America

Students for Sensible Drug Policy

TASH

The Advocacy Institute

The Arc of the U.S.

The Church Network

The Episcopal Church

The United Methodist Church — General Board of Church and Society

T'ruah: The Rabbinic Call for Human Rights

Union for Reform Judaism

Unitarian Universalist Association

United Church of Christ, Justice and Witness Ministries

United Philanthropy Forum

United To Amend

Voices for Progress

Volunteers of America

Women of Reform Judaism

Women's Alliance for Theology, Ethics, and Ritual (WATER)

YWCA USA

FOOTNOTES

5See, e.g., Overwhelming Bi-Partisan Majority Opposes Allowing Churches, Other Nonprofits, to Engage in Political Activity, Univ. of Maryland, Program for Pub. Consultation (Nov. 28, 2017) (79% of Americans oppose repealing the Johnson Amendment, including 88% of Democrats, 78% of Independents, and 71% of Republicans.); Poll: Americans Support the Johnson Amendment, Indep. Sector (Mar. 30, 2017)(72% of Americans support the Johnson Amendment, including 66% of Trump voters, 78% of Clinton voters, and 77% of independent voters.); Public Attitudes on the Johnson Amendment, PRRI (July 11, 2017)( 71% of Americans oppose allowing churches and places of worship to endorse political candidates while retaining their tax-exempt status.).

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Institutional Authors
    ACCSES
    African American Ministers in Action
    African Methodist Episcopal Zion Church
    Alliance of Baptists
    Alliance of Information and Referral Systems
    American Alliance of Museums
    American Atheists Inc
    American Baptist Churches USA
    American Baptist Home Mission Societies
    American Conference of Cantors
    American Council on Education
    American Family Voices
    American Humanist Association
    American Society of Association Executives
    Americans for the Arts
    Americans for the Arts Action Fund
    Americans United for Separation of Church and State
    Anti-Defamation League
    Association of Welcoming and Affirming Baptists
    Autistic Self Advocacy Network
    Autistic Women & Nonbinary Network
    Baptist Center for Ethics
    Baptist Joint Committee for Religious Liberty
    Baptist Women in Ministry
    Bend the Arc Jewish Action
    B'nai B'rith International
    BoardSource
    BPFNA - Bautistas por la Paz
    Bright Lines Project
    Campaign Legal Center
    Catholics for Choice
    Center for American Progress
    Center for Inquiry
    CenterLink Inc
    Central Conference of American Rabbis
    Citizens for Responsibility and Ethics in Washington
    Common Cause
    Congregation of Our Lady of Charity of the Good Shepherd
    Cooperative Baptist Fellowship
    Corporate Accountability
    Council on Foundations
    Dance-USA
    Democracy 21
    DignityUSA
    Disciples Center for Public Witness
    Disciples Justice Action Network
    Easterseals
    End Citizens United
    Equal Partners in Faith
    Evangelical Lutheran Church in America
    Faith in Public Life
    Feeding America
    Forum for Youth Investment
    Franciscan Action Network
    Freedom From Religion Foundation
    Friends Committee on National Legislation
    Girl Scouts of the USA
    Girls Inc
    Habitat for Humanity International
    Hadassah Women's Zionist Organization of America
    Impact Fund
    Independent Sector
    Interfaith Alliance
    International Society for Krishna Consciousness
    Islamic Networks Group
    Jewish Council for Public Affairs
    Jewish Federations of North America
    Land Trust Alliance
    League of American Orchestras
    League of Women Voters of the U.S
    MADRE
    Meals on Wheels America
    Medical Students for Choice
    Men of Reform Judaism
    MENTOR The National Mentoring Partnership
    Methodist Federation for Social Action
    Mommieactivist and Sons
    Moravian Church in America
    Money Out Voters In
    Muslim Public Affairs Council
    Muslims for Progressive Values
    National Advocacy Center of the Sisters of the Good Shepherd
    National Association of Independent Schools
    National Center for Lesbian Rights
    National Center for Transgender Equality
    National Council of Churches
    National Council of Jewish Women
    National Council of Nonprofits
    National Employment Law Project
    National Human Services Assembly
    National LGBTQ Task Force Action Fund
    National Women's Law Center
    NETWORK Advocates for Catholic Social Justice
    New Ways Ministry
    OPERA America
    Oxfam America
    Partnership for America's Children
    Patriotic Millionaires
    People For the American Way
    Planned Parenthood Federation of America Inc
    Public Citizen Inc
    Rabbinical Assembly
    Reconstructing Judaism
    Reconstructionist Rabbinical Association
    Religious Institute
    Secular Coalition for America
    TASH
    Advocacy Institute
    Arc of the United States
    Church Network
    Episcopal Church
    United Methodist Church - General Board of Church and Society
    T'ruah
    Union for Reform Judaism
    Unitarian Universalist Association
    United Church of Christ, Justice and Witness Ministries
    United Philanthropy Forum
    United To Amend
    Voices for Progress
    Volunteers of America
    Women of Reform Judaism
    Women's Alliance for Theology, Ethics, and Ritual
    YWCA USA
    American Association of University Women
    Goodwill Industries International Inc
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2019-4531
  • Tax Analysts Electronic Citation
    2019 TNT 26-33
    2019 EOR 3-65
  • Magazine Citation
    The Exempt Organization Tax Review, Mar. 2019, p. 232
    83 Exempt Org. Tax Rev. 232 (2019)
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