The Johnson Amendment

TimeWatch Editorial
August 17, 2016

Of all the things that a candidate might fall back upon, to revive a threatened campaign, one would not imagine an attempt to rally conservative evangelicals by promising what would be to them the greatest possible gift, the gift of a repeal of the Johnson Amendment. On the IRS website, there is a topic entitled: “The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations.” The restriction is placed on any type of political campaigning by Religious Tax-Exempt Organizations. Here is what it states:

“Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.” “The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations”

Now of course this is by no means an empty threat. Revocation has taken place often enough. On the GuideStar Website, dated June 16, 2011, we found the following under the heading, “Top 100 Nonprofits Whose Tax-Exempt Status Were Revoked by the IRS Had Revenue from $4-$400 Million.”

“Washington, D.C.—GuideStar—the leading source of nonprofit information—today published the results of its in-depth analysis of the IRS's first Automatic Revocation of Exemption List, which found that the top 100 largest organizations previously reported revenue ranging from $4 million to just over $400 million. Details of the report can be found at www.guidestar.org/rxa/news/articles/2011/for-whom-revocations-tolled.aspx , and available by request is the full list of the top 100 by revenue as well as the lists of the largest nonprofits that were revoked in each state and for each nonprofit focus area. "We have known for a long time that this list was going to alter the scope of the nonprofit sector, and our analysis demonstrates just how far reaching the list is," said Bob Ottenhoff, president and CEO of GuideStar. "The IRS has been trying to get the word out about this for years, and I'm surprised that large organizations didn't hear about it. Those nonprofits who ignored the IRS's repeated warnings and ultimately had their tax-exempt status revoked have either long since gone out of business and needed to be taken off the list, or they need to conduct a thorough review and restructure of their internal processes." “Top 100 Nonprofits Whose Tax-Exempt Status Were Revoked by the IRS Had Revenue from $4-$400 Million” GuideStar Website, June 16, 2011

The religious right has for quite some time now longed for the ability to engage in the politics of the nation. They longed to back, support and sponsor candidates for every element of the political environment, especially the presidency. The one threat that has been a stumbling block has been “The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations.” The Free encyclopedia calls it the Johnson Amendment. According to the Encyclopedia says that The Johnson Amendment refers to a change in the U.S. tax code made in 1954 which prohibited tax-exempt organizations from endorsing or opposing political candidates. Erik Stanley and Barry Lynn, in their September 25, 2008 article. "Tax laws and religious speech: what the Constitution says" in the Los Angeles Times specifically states that the Johnson Amendment proposed by then-Senator Lyndon B. Johnson, affects churches and other nonprofit organizations with 501(c) tax exemptions.

So you can clearly see that any promise that this restriction will be repealed will give birth to new hope for those who have always longed to establish the United States as a “Christian Nation.” The warning of The Great Controversy on page 580 should be heeded.

“Let the principle once be established in the United States, that the church may employ or control the power of the State; that religious observances may be enforced by secular laws; in short, that the authority of church and State is to dominate the conscience, and the triumph of Rome in this country is assured.” Great Controversy page 580 paragraph 3.

Be warned.

Cameron A. Bowen