Johnson Amendment 101

In 1954, President Eisenhower signed into law the “Johnson Amendment,” an amendment to the tax code introduced by Senator Lyndon B. Johnson that has ensured nonprofit nonpartisanship for over 60 years. The Johnson Amendment prohibits tax-exempt 501(c)(3) nonprofits, including houses of worship, from endorsing or opposing political candidates. For decades, the Johnson Amendment has ensured that the charitable contributions of donors to these nonprofits are not used to engage in partisan politics. President Trump has promised to “totally destroy” the Johnson Amendment and his allies in Congress are determined to pass legislation that would repeal it. Since houses of worship are not required to disclose their finances to the IRS, repealing the Johnson Amendment would lead to churches becoming Super PACS and unleashing dark money into political campaigns. Sarah Levin, Senior Legislative Representative for the Secular Coalition, will give you Johnson Amendment rundown and prepare you with the knowledge and tools you need to lobby against its repeal in your meetings on Capitol Hill.