{ "id": "RS21549", "type": "CRS Report", "typeId": "REPORT", "number": "RS21549", "active": false, "source": "University of North Texas Libraries Government Documents Department", "versions": [ { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc817274/", "id": "RS21549_2004Jun15", "date": "2004-06-15", "retrieved": "2016-03-19T13:57:26", "title": "Campaign Activity by Churches: Legal Analysis of Houses of Worship Free Speech Restoration Act", "summary": null, "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20040615_RS21549_a3720e26809a514da9ae7c21d123d1220502fbaa.pdf" }, { "format": "HTML", "filename": "files/20040615_RS21549_a3720e26809a514da9ae7c21d123d1220502fbaa.html" } ], "topics": [] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5271/", "id": "RS21549 2003-06-16", "date": "2003-06-16", "retrieved": "2005-06-12T03:11:02", "title": "Campaign Activity by Churches: Legal Analysis of Houses of Worship Free Speech Restoration Act, H.R. 235 (108th Congress)", "summary": "Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose their tax-exempt status if they participate in a political campaign. The Houses of Worship Free Speech Restoration Act, H.R. 235 (108th Congress) would permit churches to engage in limited types of political campaign activity, in unlimited amounts, without jeopardizing their tax-exempt status. This report provides an overview of current tax and campaign finance law relevant to this legislation, a discussion of how H.R. 235 (108th Congress) would amend current law, and a comparison of H.R. 235 (108th Congress) to H.R. 2357 (107th Congress).", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20030616_RS21549_fc2f38bb628b1a2d8ef04d80cc466550839c7b5f.pdf" }, { "format": "HTML", "filename": "files/20030616_RS21549_fc2f38bb628b1a2d8ef04d80cc466550839c7b5f.html" } ], "topics": [ { "source": "LIV", "id": "Religion", "name": "Religion" }, { "source": "LIV", "id": "Political activities - Churches - Law and legislation", "name": "Political activities - Churches - Law and legislation" } ] } ], "topics": [ "American Law" ] }