Last updated: September 6, 2019
For the past six decades, a federal tax law commonly known as the “Johnson Amendment” has required 501(c)(3) organizations – including churches, foundations, and charitable nonprofits – to operate in a nonpartisan manner. In 2017 and 2018, the President and several members of Congress made numerous attempts to repeal or weaken this law. This would have posed an existential threat to charitable nonprofits, so the vast majority of nonprofits strongly opposed these proposals.
What is the Johnson Amendment?
- The Johnson Amendment was introduced in Congress by then-Senator Lyndon Johnson in 1954. It was approved by the Republican Congress and signed into law by President Eisenhower.
- It provides that 501(c)(3) tax-exempt organizations cannot endorse or oppose candidates for office, make campaign contributions, or coordinate activities with candidates, PACs, and political parties.
- Nonprofit staff, volunteers, board members, and donors can make campaign contributions, volunteer for political campaigns, or even run for office - as long as they do so as individuals and not as representatives of the nonprofits for which they serve.
- The Center has debunked some of the biggest misconceptions about the Johnson Amendment.