...
By Nick Mordowanec
Staff Writer
0
Share
Newsweek is a Trust Project member
See more of our trusted coverage when you search.Prefer Newsweek on Googleto see more of our trusted coverage when you search.
Republican lawmakers in the House and Senate have introduced legislation that would amend a decades-old provision within the Internal Revenue Service regarding churches, pastors and nonprofits.
North Carolina Representative Mark Harris and Oklahoma Senator James Lankford introduced the bicameral Free Speech Fairness Act Monday. Senator Ted Cruz of Texas co-sponsored the legislation in the Senate, and 16 Republicans co-sponsored it in the House.
"Now that we have a Republican trifecta, [in the House, Senate and White House], [the bill sponsors are] hoping to have momentum behind it," a Harris spokesperson told Newsweek.
Read More on Politics
Newsweek reached out to the IRS and Lankford's and Cruz's offices for comment.
Why It Matters
The bill would remove the Johnson Amendment, a 1954 tax code provision.
Named after President Lyndon B. Johnson, the amendment prohibits all 501(c)(3) tax-exempt organizations—like churches, where contributions are tax-deductible—from supporting or opposing candidates in political campaigns. It was enacted to prevent tax-deductible money from being used in the process. Such organizations can still participate in electoral processes.
During his first term in 2017, President Donald Trump signed an executive order, Promoting Free Speech and Liberty, to ease restrictions on religious organizations and nonprofits and provide more protections.
Despite Trump's claims that he "got rid" of the Johnson Amendment, it remains in place and can only be changed by Congress or the U.S. Supreme Court.
...
What To Know
Section 501(c)(3) of the U.S. tax code states that tax-exempt groups "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."
The bill introduced by Harris and Lankford would change that by allowing such organizations "to make statements relating to political campaign in ordinary course of carrying out its tax-exempt purpose."
Harris, a Baptist minister for over 35 years, said the legislation would prevent churches or nonprofits from becoming political action committees.
For example, pastors can't host political fundraisers like a 501(c)(4) would but are protected if they mention a political candidate during a sermon.
In the Republican tax reform bill in 2017, repealing the Johnson Amendment failed due to the Senate's reconciliation rules.
Later efforts were also unsuccessful, including in 2021 when now-House Majority Leader Steve Scalise and current Speaker of the House Mike Johnson introduced the same Free Speech Fairness Act. Lankford also helped reintroduce that bill.
...
"Because Congressman Harris has been a pastor for 35 years, [Republican lawmakers] wanted to pass the mantle on to him to kind of run with it and try and get momentum behind it this time around," the Harris spokesperson said.
At least 16 conservative organizations, including Alliance Defending Freedom, America First Policy Institute, American Values, Americans for Tax Reform, Catholic Vote, Concerned Women for America LAC and First Liberty Institute, have expressed support for this newest iteration of the legislation.
"The Johnson Amendment infringes upon the First Amendment rights of these critical institutions," Gregory Baylor, senior counsel for Alliance Defending Freedom, told Newsweek. "Let's be clear: The government can't base any tax exemption on a requirement that a church or any other nonprofit organization self-censor and surrender its constitutionally protected freedom.
"Thankfully, the enactment of the Free Speech Fairness Act would ensure that religious entities can apply biblical teachings to all areas of life without fearing an IRS investigation and fines."
Tom McClusky, a spokesperson for Catholic Vote, told Newsweek that 10-20 years ago, such legislation would have had more Democratic support. He added that "in a perfect world," the Johnson Amendment would have been ruled unconstitutional by now.
"What the IRS code has done is put the fear, not of God but of the federal government, into a number of pastors, so they're afraid to talk about the issues of the day from the pulpit," said McClusky, who worked on marriage legislation in North Carolina with Harris 15-20 years ago.
"Hopefully, this would lift the fear of that, and it could become left to the conscience of a pastor or priest on how they want to address these issues," he said.
The Family Research Council referred Newsweek to a statement by its president, Tony Perkins.
"For too long the Johnson Amendment has been used to intimidate pastors and silence the pulpit," Perkins wrote on X, formerly Twitter. "Pastors should be free to speak biblically from the pulpit on cultural issues and candidates—free speech censoring should never occur. I wholeheartedly support the Free Speech Fairness Act."
What People Are Saying
Senator James Lankford: "The First Amendment protects Americans' right to freedom of speech and religious freedom without the threat of interference from Congress. The Free Speech Fairness Act is needed to ensure these original free speech protections are upheld by removing a restriction on speech that has existed since 1954.
"Fundamental American values must extend to everyone, including pastors, social workers, or non-profit employees and volunteers. Everyone should have their constitutional rights to assembly, free speech, freedom of religion and free press protected."
Grover Norquist, president of Americans for Tax Reform: "Religious and nonprofit leaders shouldn't have to fear that the IRS will come after them if they exercise their right to free speech. The Free Speech Fairness Act will prevent the IRS from targeting Americans for exercising their First Amendment rights."
Gary L. Bauer, president of American Values: "The freedom of speech is a cherished right enshrined in our Constitution in the very same amendment as the freedom of religion—the First Amendment. It was that important to our Founding Fathers because they understood you can't have one without the other."
What Happens Next
Harris's office said the next steps could involve bringing the legislation up in a congressional hearing before a floor vote markup.
Update 4/2/25, 12:52 p.m. ET: This story was updated to show that Senator Ted Cruz is a bill co-sponsor.
View 0 Comments
Submit Correction
View Editorial & AI Guidelines