Government
Sep. 13, 2024
The Johnson Amendment - What is it and what does it mean for 501(c)(3)s?
The Johnson Amendment prohibits 501(c)(3) organizations from engaging in partisan political activities, with significant consequences for violations.
Section 501(c)(3) of the Internal Revenue Code refers to an organization exempt under that Section as one "which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." This prohibition on partisan political campaign intervention is often referred to as the "Johnson Amendment" - a reference to the efforts of then Senator Lyndon Johnson t...
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