By now, everyone in the philanthropic and charitable sector is familiar with the federal Johnson Amendment and its importance in maintaining nonpartisanship. While a longstanding piece of legislation since the 60’s, there are often efforts made to undermine its integrity. H.R. 949 or the “Free Speech Fairness Act”, for instance, seeks to allow tax-exempt organizations to make statements regarding political campaigns without losing their status. The President has even asserted that he “got rid” of the Johnson Amendment.
This is problematic for the charitable sector; whose nonpartisanship is essential for supporting communities across the nation. However, some states are creating legislation that will maintain the strength of the Johnson Amendment on a state level. The New York Legislature has introduced a same-as bill (AB 623 in the Assembly and S 4347 in the Senate) which would restrict 501(C)(3) organizations from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. The New York Council on Nonprofits (NYCON) has also expressed their support of this bill.
For more information on the federal Johnson Amendment, see this fact sheet from the National Council of Nonprofits. Be sure to check back for updates regarding the NYS “Johnson Amendment” bill!
Update (1/1/2020): AB623/S4347 was signed into law in 2019. This legislation amends section 204 of the Not-for-Profit Corporation Law to provide that a 501(c)(3) non-profit corporation shall not participate in, or intervene in, any political campaign on behalf of or in opposition to any candidate for public office. This bill would place in state law protections that are currently outlined in the federal “Johnson Amendment” to the Internal Revenue Service Code, prohibiting nonprofit tax-exempt 501(c)(3) organizations from endorsing political candidates or becoming monetarily or otherwise involved in election campaigns.
Post a comment