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Groups Urge Against Weakening Johnson Amendment

DEC. 14, 2018

Groups Urge Against Weakening Johnson Amendment

DATED DEC. 14, 2018
DOCUMENT ATTRIBUTES
  • Institutional Authors
    ACCSES
    African American Ministers in Action
    Alliance of Baptists
    American Atheists Inc
    American Baptist Churches USA
    American Baptist Home Mission Societies
    American Conference of Cantors
    American Federation of State, County and Municipal Employees
    American Humanist Association
    American Jewish Committee
    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
    B'nai B'rith International
    Baptist Center for Ethics
    Baptist Joint Committee for Religious Liberty
    Baptist Women in Ministry
    Bend the Arc Jewish Action
    BoardSource
    BPFNA - Bautistas por la Paz
    Bright Lines Project
    Campaign for Accountability
    Campaign Legal Center
    Catholics for Choice
    Center for American Progress
    Center for Inquiry
    Center for Media and Democracy
    Central Conference of American Rabbis
    National Convocation of the Christian Church (Disciples of Christ)
    Citizens for Responsibility and Ethics in Washington
    Common Cause
    Cooperative Baptist Fellowship
    Council on Foundations
    Democracy 21
    DignityUSA
    Disciples Center for Public Witness
    End Citizens United
    Disciples Justice Action Network
    Equal Partners in Faith
    Evangelical Lutheran Church in America
    Faith in Public Life
    Franciscan Action Network
    Freedom From Religion Foundation
    Friends Committee on National Legislation
    Girl Scouts of the USA
    Girls Inc
    Goodwill Industries International Inc
    Habitat for Humanity International
    Hadassah Women's Zionist Organization of America
    Hispanic Federation
    Impact Fund
    Independent Sector
    Interfaith Alliance
    International Council of Community Churches
    International Society for Krishna Consciousness
    Jewish Council for Public Affairs
    Land Trust Alliance
    League of American Orchestras
    League of Women Voters of the U.S
    LUCHA Ministries Inc
    Medical Students for Choice
    Meals on Wheels America
    Men of Reform Judaism
    Money Out Voters In
    Muslim Public Affairs Council
    Muslims for Progressive Values
    National Advocacy Center of the Sisters of the Good Shepherd
    National Coalition of American Nuns
    National Council of Churches
    National Council of Jewish Women
    National Council of Nonprofits
    National LGBTQ Task Force Action Fund
    National Women's Law Center
    NETWORK Advocates for Catholic Social Justice
    New Ways Ministry
    Oxfam America
    People For the American Way
    Planned Parenthood Federation of America Inc
    Progressive National Baptist Convention
    Public Citizen
    Rabbinical Assembly
    Reconstructing Judaism
    Reconstructionist Rabbinical Association
    Religious Institute
    Secular Coalition for America
    T'ruah
    Arc of the United States
    Church Network
    Episcopal Church Office of Government Relations
    Jewish Federations of North America
    Patriotic Millionaires
    Prentice Foundation
    United Methodist Church - General Board of Church and Society
    U.S. Public Interest Research Group
    Union for Reform Judaism
    Unitarian Universalist Association
    United Church of Christ, Justice and Witness Ministries
    United Philanthropy Forum
    United To Amend
    Voices for Progress
    Women of Reform Judaism
    Women's Alliance for Theology, Ethics, and Ritual
    Women's League for Conservative Judaism
    YWCA USA
    Congregation of Our Lady of Charity of the Good Shepherd
    Missionary Oblates of Mary Immaculate
    American Association of University Women
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2018-49393
  • Tax Analysts Electronic Citation
    2018 TNT 243-15
    2019 EOR 2-47

December 14, 2018

Dear Representative:

The 109 undersigned organizations write to strongly oppose the inclusion of any language in H.R. 88, the tax package that may be debated soon by the House, that would repeal or weaken the longstanding federal law that is sometimes referred to as the “Johnson Amendment.” In particular, we oppose Section 407 of the proposed Retirement, Savings, and Other Tax Relief Act of 2018 and urge its removal from the legislation. This provision would gut the Johnson Amendment, transforming charitable organizations into tax-exempt partisan campaign organizations.

The Johnson Amendment protects the integrity and independence of tax-exempt organizations, including charitable nonprofits, houses of worship, and foundations, by ensuring they do not endorse or oppose candidates for public office. Americans overwhelmingly support the existing law because they do not want our charities and houses of worship to be torn apart by partisan campaign politics.

Section 407, however, would allow all 501(c)(3) organizations to make statements endorsing or opposing candidates for public office so long as those statements are made in the “ordinary course” of carrying out their tax-exempt purpose and do not incur more than “de minimis incremental expenses.” Although section 407 might appear to be a narrow exemption to current law, it is actually so broad that it would make the Johnson Amendment nearly meaningless.

Under this provision, any charitable nonprofit organization could endorse a candidate in all the activities it carries out and in all the materials it shares, as long as there is ostensibly another purpose for engaging in those activities or creating those materials. An organization could meet this test even if endorsement activity permeates throughout and even dominates the tax-exempt organization's work.

This provision would allow donors to fund partisan campaign activities and receive a charitable tax deduction, something that is not available to donors to candidate committees, PACs, or even social welfare organizations. The Joint Committee on Taxation's analysis of this proposal projects that over 10 years donors would use this tax deduction to knowingly divert $7.7 billion from the public treasury to newly politicized “charitable” organizations that endorse or oppose political candidates.

The provision is also problematic because it includes a vague and undefined test that is subject to IRS discretion. To determine whether tax-exempt organizations are complying with the law, the IRS would have to determine whether an endorsement occurred during the “ordinary course” of carrying out their tax-exempt purpose and whether it amounted to “de minimis incremental expenses.” This is particularly troubling when it comes to houses of worship. To determine whether a house of worship meets this test, the IRS will have to investigate its books, activities, sermons, and correspondence. By inviting that type of scrutiny of internal documents and judgments about religion, this bill actually threatens, rather than upholds, the autonomy and independence of houses of worship.

Under the current law, which has been in place for more than six decades, charitable nonprofits, houses of worship and foundations have maintained robust free speech rights and can speak out on any political and social issue that they see as important. They currently can engage in public debate on any issue, 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 and maintain their special tax-exempt status.

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, 106 religious and denominational organizations,1 more than 5,800 charitable nonprofit organizations,2 more than 4,500 faith leaders,3 and state charities officials4 have all written to Congress to urge it to protect the Johnson Amendment.

The Johnson Amendment serves as a valuable safeguard that protects our tax-exempt organizations and our political process. Therefore, we firmly urge you to oppose any language in H.R. 88 that would weaken the current law.

Sincerely,

ACCSES

African American Ministers In Action

Alliance of Baptists

American Association of University Women (AAUW)

American Atheists

American Baptist Churches, USA

American Baptist Home Mission Societies

American Conference of Cantors

American Federation of State, County and Municipal Employees (AFSCME)

American Humanist Association

American Jewish Committee

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

B'nai B'rith International

Baptist Center for Ethics

Baptist Joint Committee for Religious Liberty

Baptist Women in Ministry

Bend the Arc: Jewish Action

BoardSource

BPFNA ~ Bautistas por la Paz

Bright Lines Project

Campaign for Accountability

Campaign Legal Center

Catholics for Choice

Center for American Progress

Center for Inquiry

Center for Media and Democracy

Central Conference of American Rabbis

Christian Church (Disciples of Christ)

Citizens for Responsibility and Ethics in Washington

Common Cause

Congregation of Our Lady of the Good Shepherd, US Provinces

Cooperative Baptist Fellowship

Democracy 21

DignityUSA

Discipes Center for Public Witness

Disciples Justice Action Network

End Citizens United

Equal Partners in Faith

Evangelical Lutheran Church in America

Faith in Public Life

Franciscan Action Network

Freedom From Religion Foundation

Friends Committee on National Legislation

Girl Scouts of the USA

Girls Inc.

Goodwill Industries International, Inc.

Habitat for Humanity International

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

Hispanic Federation

Impact Fund

Independent Sector

Interfaith Alliance

International Council of Community Churches

International Society for Krishna Consciousness (ISKCON)

Jewish Council for Public Affairs

Land Trust Alliance

League of American Orchestras

League of Women Voters of the United States

LUCHA Ministries, Inc.

Meals on Wheels America

Medical Students for Choice

Men of Reform Judaism

Missionary Oblates USP

MOVI, Money Out Voters In

Muslim Public Affairs Council

Muslims for Progressive Value

National Advocacy Center of the Sisters of the Good Shepherd

National Coalition of American Nuns

National Council of Churches

National Council of Jewish Women

National Council of Nonprofits

National LGBTQ Task Force Action Fund

National Women's Law Center

NETWORK Lobby for Catholic Social Justice

New Ways Ministry

Oxfam America

People For the American Way

Planned Parenthood Federation of America

Progressive National Baptist Convention

Public Citizen

Rabbinical Assembly

Reconstructing Judaism

Reconstructionist Rabbinical Association

Religious Institute

Secular Coalition for America

T'ruah: The Rabbinic Call for Human Rights

The Arc of the United States

The Church Network

The Episcopal Church Office of Government Relations

The Jewish Federations of North America

The Patriotic Millionaires

The Prentice Foundation

The United Methodist Church — General Board of Church and Society

U.S. PIRG

Union for Reform Judaism

Unitarian Universalist Association

United Church of Christ, Justice and Witness Ministries

United Philanthropy Forum

United To Amend

Voices for Progress

Women of Reform Judaism

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

Women's League for Conservative Judaism

YWCA USA

FOOTNOTES

2Letter to Congress from Organizations in Support of Nonpartisanship (last updated Oct. 1, 2018).

3Letter to Congress from Faith Voices in Support of Keeping Houses of Worship Nonpartisan (last updated June 7, 2018)

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Institutional Authors
    ACCSES
    African American Ministers in Action
    Alliance of Baptists
    American Atheists Inc
    American Baptist Churches USA
    American Baptist Home Mission Societies
    American Conference of Cantors
    American Federation of State, County and Municipal Employees
    American Humanist Association
    American Jewish Committee
    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
    B'nai B'rith International
    Baptist Center for Ethics
    Baptist Joint Committee for Religious Liberty
    Baptist Women in Ministry
    Bend the Arc Jewish Action
    BoardSource
    BPFNA - Bautistas por la Paz
    Bright Lines Project
    Campaign for Accountability
    Campaign Legal Center
    Catholics for Choice
    Center for American Progress
    Center for Inquiry
    Center for Media and Democracy
    Central Conference of American Rabbis
    National Convocation of the Christian Church (Disciples of Christ)
    Citizens for Responsibility and Ethics in Washington
    Common Cause
    Cooperative Baptist Fellowship
    Council on Foundations
    Democracy 21
    DignityUSA
    Disciples Center for Public Witness
    End Citizens United
    Disciples Justice Action Network
    Equal Partners in Faith
    Evangelical Lutheran Church in America
    Faith in Public Life
    Franciscan Action Network
    Freedom From Religion Foundation
    Friends Committee on National Legislation
    Girl Scouts of the USA
    Girls Inc
    Goodwill Industries International Inc
    Habitat for Humanity International
    Hadassah Women's Zionist Organization of America
    Hispanic Federation
    Impact Fund
    Independent Sector
    Interfaith Alliance
    International Council of Community Churches
    International Society for Krishna Consciousness
    Jewish Council for Public Affairs
    Land Trust Alliance
    League of American Orchestras
    League of Women Voters of the U.S
    LUCHA Ministries Inc
    Medical Students for Choice
    Meals on Wheels America
    Men of Reform Judaism
    Money Out Voters In
    Muslim Public Affairs Council
    Muslims for Progressive Values
    National Advocacy Center of the Sisters of the Good Shepherd
    National Coalition of American Nuns
    National Council of Churches
    National Council of Jewish Women
    National Council of Nonprofits
    National LGBTQ Task Force Action Fund
    National Women's Law Center
    NETWORK Advocates for Catholic Social Justice
    New Ways Ministry
    Oxfam America
    People For the American Way
    Planned Parenthood Federation of America Inc
    Progressive National Baptist Convention
    Public Citizen
    Rabbinical Assembly
    Reconstructing Judaism
    Reconstructionist Rabbinical Association
    Religious Institute
    Secular Coalition for America
    T'ruah
    Arc of the United States
    Church Network
    Episcopal Church Office of Government Relations
    Jewish Federations of North America
    Patriotic Millionaires
    Prentice Foundation
    United Methodist Church - General Board of Church and Society
    U.S. Public Interest Research Group
    Union for Reform Judaism
    Unitarian Universalist Association
    United Church of Christ, Justice and Witness Ministries
    United Philanthropy Forum
    United To Amend
    Voices for Progress
    Women of Reform Judaism
    Women's Alliance for Theology, Ethics, and Ritual
    Women's League for Conservative Judaism
    YWCA USA
    Congregation of Our Lady of Charity of the Good Shepherd
    Missionary Oblates of Mary Immaculate
    American Association of University Women
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2018-49393
  • Tax Analysts Electronic Citation
    2018 TNT 243-15
    2019 EOR 2-47
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