{"id":1394,"date":"2018-10-02T15:16:59","date_gmt":"2018-10-02T19:16:59","guid":{"rendered":"https:\/\/businesslaw.smithrayl.com\/blog\/?p=1394"},"modified":"2023-11-28T13:42:03","modified_gmt":"2023-11-28T18:42:03","slug":"history-of-the-johnson-amendment","status":"publish","type":"post","link":"https:\/\/www.hpindiana.law\/business-blog\/history-of-the-johnson-amendment\/","title":{"rendered":"History of the Johnson Amendment"},"content":{"rendered":"

The Johnson Amendment, which has been in the news from time to time for the last couple of years, is sometimes described as prohibiting tax exempt churches from campaigning for candidates for elected office.\u00a0 That is accurate, but it applies more broadly than to churches. No organization is eligible for tax exempt status under Section 501(c)(3)<\/a> of the Internal Revenue Code if it<\/p>\n

participate[s] in, or intervene[s] in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.<\/p><\/blockquote>\n

Last year, the President signed Executive Order 13798<\/a> that directed the Secretary of the Treasury to:<\/p>\n

Continue reading \u203a<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

The Johnson Amendment, which has been in the news from time to time for the last couple of years, is sometimes described as prohibiting tax exempt churches from campaigning for candidates for elected office.\u00a0 That is accurate, but it applies more broadly than to churches. No organization is eligible for tax exempt status under Section […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1394","post","type-post","status-publish","format-standard","hentry","category-non-profit-organizations"],"yoast_head":"\nHistory of the Johnson Amendment — Indiana Business Law Blog — October 2, 2018<\/title>\n<meta name=\"description\" content=\"The Johnson Amendment, which has been in the news from time to time for the last couple of years, is sometimes described as prohibiting tax exempt — October 2, 2018\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hpindiana.law\/business-blog\/history-of-the-johnson-amendment\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael R. Smith\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"History of the Johnson Amendment — Indiana Business Law Blog — October 2, 2018","description":"The Johnson Amendment, which has been in the news from time to time for the last couple of years, is sometimes described as prohibiting tax exempt — October 2, 2018","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hpindiana.law\/business-blog\/history-of-the-johnson-amendment\/","twitter_misc":{"Written by":"Michael R. 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