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)
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or oppo...
Since 1954, there has been a prohibition on certain forms of intervention in political campaigns by ...
The Internal Revenue Service's (IRS) new approach to enforcing the ban on partisan activities by cha...
More than fifty years ago, Congress enacted a prohibition against political campaign intervention fo...
Each Presidential election renews the thorny debate over the appropriate role of churches and other ...
Outlines the rules governing political activity that apply to nonprofit organizations, including chu...
President Trump, reiterating the position he took during the presidential campaign, has recently rea...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
Clarifies the rules governing political activity that apply to nonprofit organizations, including ch...
Churches often bear the burden of the Internal Revenue Code\u27s electioneering prohibition without ...
This paper focuses on the rules and requirements governing the participation of religious organizati...
The restriction on church participation in political campaigns contained in the Internal Revenue Cod...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
This Article explores some of the policy justifications offered in support of restricting the politi...
The restriction on church participation in political campaigns contained in the Internal Revenue Cod...
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or oppo...
Since 1954, there has been a prohibition on certain forms of intervention in political campaigns by ...
The Internal Revenue Service's (IRS) new approach to enforcing the ban on partisan activities by cha...
More than fifty years ago, Congress enacted a prohibition against political campaign intervention fo...
Each Presidential election renews the thorny debate over the appropriate role of churches and other ...
Outlines the rules governing political activity that apply to nonprofit organizations, including chu...
President Trump, reiterating the position he took during the presidential campaign, has recently rea...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
Clarifies the rules governing political activity that apply to nonprofit organizations, including ch...
Churches often bear the burden of the Internal Revenue Code\u27s electioneering prohibition without ...
This paper focuses on the rules and requirements governing the participation of religious organizati...
The restriction on church participation in political campaigns contained in the Internal Revenue Cod...
Nonprofit section 501(c)(3) organizations are prohibited from participating or intervening in an ele...
This Article explores some of the policy justifications offered in support of restricting the politi...
The restriction on church participation in political campaigns contained in the Internal Revenue Cod...
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or oppo...
Since 1954, there has been a prohibition on certain forms of intervention in political campaigns by ...
The Internal Revenue Service's (IRS) new approach to enforcing the ban on partisan activities by cha...