Ways and Means Committee Requests Information on Nonprofit Political Campaign Intervention

Two Republican leaders of the Ways and Means Committee have recently become concerned about nonprofit political campaign intervention activities and, on August 14, 2023, published an open letter requesting information from 501(c)(3) and 501(c)(4) organizations regarding their political activities. From a political perspective, this is an interesting twist as Republican politicians and their supporters were […]

Johnson Amendment: National Association of State Charity Officials Weighs In

We’ve previously weighed in on our strong opposition to any change in the law that would allow public charities to use their resources to support or oppose political candidates. This is precisely why we, along with nearly 4,500 other organizations from every state and segment of the charitable nonprofit community, signed the Community Letter in Support of Nonpartisanship: […]

House Appropriations Bill Passes to Weaken Enforcement of Johnson Amendment

Yesterday, the House Appropriations Committee failed to pass an amendment to the appropriations bill (largely along party lines), leaving in a controversial rider (Section 116) that would effectively prevent the IRS from enforcing the 501(c)(3) prohibition against political campaign intervention activities (known as the Johnson Amendment), but only specifically against churches and other houses of […]

Take Action Today to Protect the Nonprofit, Religious, and Foundation Communities!

So far, 5,500+ charitable nonprofits, community and private foundations, and for-profit entities have signed the Community Letter in Support of Nonpartisanship to protect the 501(c)(3) community from the ravages of partisan politics.  The NEO Law Group is proud to have been one of the first organizations from all 50 states to have signed. Why? Because if the proposal to change longstanding federal tax law […]

Johnson Amendment: 501(c)(3) Prohibition on Political Campaign Intervention

The Johnson Amendment refers to the law codified in Section 501(c)(3) of the Internal Revenue Code prohibiting organizations exempt from taxes under 501(c)(3) from participating in any political campaign on behalf of (or in opposition to) any candidate for elective public office. Churches & Political Activity: The Call to Repeal the Johnson Amendment, an article written by […]