{
  "id": "RL34447",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL34447",
  "active": true,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 412800,
      "date": "2012-10-09",
      "retrieved": "2016-04-06T21:40:39.249618",
      "title": "Churches and Campaign Activity: Analysis Under Tax and Campaign Finance Laws",
      "summary": "As the 2012 election cycle heats up, there are allegations that some houses of worship have engaged in impermissible activities. Under the Internal Revenue Code (IRC), churches and other houses of worship with tax-exempt 501(c)(3) status may not participate in campaign activity. They are permitted under the tax laws to engage in other activities that are political in nature (e.g., distribute voter guides and invite candidates to speak at church functions) so long as the activity does not support or oppose a candidate. Additionally, religious leaders may engage in campaign activity in their capacity as private individuals without negative tax consequences to the house of worship.\nThe tax code\u2019s political campaign prohibition is sometimes referred to as the \u201cJohnson Amendment,\u201d after then-Senator Lyndon Johnson, who introduced the provision as an amendment to the Revenue Act of 1954. While some have argued the prohibition violates the free exercise and free speech rights of houses of worship under the First Amendment, the two federal courts of appeals to address the issue have not agreed with this position. In recent years, numerous churches have participated in an event known as \u201cPulpit Freedom Sunday,\u201d during which pastors preach a political sermon. A purpose of the event is to develop litigation for another challenge to the prohibition on First Amendment grounds. This year, Pulpit Freedom Sunday was held on October 7, 2012.\nSeparate from the prohibition in the tax code, the Federal Election Campaign Act (FECA) also regulates the ability of houses of worship to engage in electioneering activities.\nIn the 112th Congress, H.R. 3600 would repeal the Johnson Amendment, thus permitting houses of worship and other 501(c)(3) organizations to engage in campaign activity without jeopardizing their tax-exempt status so long as the other criteria for tax-exempt status are met.",
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      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 3362,
          "name": "First Amendment: Freedom of Speech and Freedom of Religion"
        },
        {
          "source": "IBCList",
          "id": 3368,
          "name": "Tax-Exempt Organizations and Charitable Giving"
        },
        {
          "source": "IBCList",
          "id": 529,
          "name": "Campaign Finance"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc812734/",
      "id": "RL34447_2008Apr14",
      "date": "2008-04-14",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Churches and Campaign Activity: Analysis Under Tax and Campaign Finance Laws",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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      "topics": []
    }
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  "topics": []
}