The House Ways and Means Committee today during its markup of HR 1, the Tax Cuts and Jobs Act,
approved an amendment (
full text) that, if finally adopted, will expand the partial repeal of the Johnson Amendment that was in the original version, but will revert to the current Johnson Amendment after 5 years. (See
prior posting.) The original version would have permitted houses of worship to include political endorsement in sermons by clergy. The amended version that now goes to the full House expands that to allow political endorsements in statements by any Section 501(c)(3) organization when the statement is made in the ordinary course of its exempt activities without incurring additional expense. Here is the amended text of the section, marked up by me to show additions and deletions from the original HR 1:
SEC. 5201. CHURCHES 501 (c)(3) ORGANIZATIONS PERMITTED
TO MAKE STATEMENTS RELATING TO POLITICAL CAMPAIGN IN ORDINARY COURSE OF RELIGIOUS
SERVICES AND ACTIVITIES.
(a) IN GENERAL.—Section 501 is amended by adding at the end
the following new subsection:
"(s) SPECIAL RULE RELATING TO POLITICAL CAMPAIGN STATEMENTS
OF CHURCHES, INTEGRATED AUXILIARIES, ETC. ORGANIZATIONS DESCRIBED IN
SUBSECTION (c)(3) —
(1) IN GENERAL.—For purposes of subsection (c)(3) and
sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization described in
section 508(c)(1)(A) shall not fail to be treated as organized and operated
exclusively for a religious purpose purpose described in subsection
(c)(3), nor shall it be deemed to have participated in, or intervened in
any political campaign on behalf of (or in opposition to) any candidate for
public office, solely because of the content of any homily, sermon, teaching,
dialectic, or other presentation made during religious services or gatherings,
but only if the preparation and presentation of such content content of
any statement which—
(A) is in is made in the ordinary course of
the organization’s regular and customary activities in carrying out its exempt
purpose, and
(B) results in the organization incurring not more than de
minimis incremental expenses.
(2) TERMINATION.—Paragraph (1) shall not apply to taxable years beginning after December 31, 2023.
(b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act beginning after December 31, 2018."
[Thanks to Samuel Brunson via Religionlaw for the lead.]
