National Human Services Assembly

Johnson Amendment

Advocating to Keep the Johnson Amendment Intact

Currently, the National Assembly is focusing our efforts on protecting nonprofit nonpartisanship by keeping the Johnson Amendment intact. The National Human Services Assembly is proud to stand with our fellow nonprofits to fight for the Johnson Amendment to remain intact, which is crucial to helping the human service sector build and maintain well-being in our communities in a space where we can be free of partisan politics.

 

What is the Johnson Amendment?

Section 501(c)(3) of the Internal Revenue Code permits a federal income tax exemption for human service and other qualifying social sector organizations if they comply with certain conditions. These conditions are intended to ensure that exempt organizations are not operated for the benefit of private interests, such as paying out profits to shareholders or other individuals. Another condition, known as the Johnson Amendment, further provides that 501(c)(3) tax-exempt organizations “may not participate in any campaign activity for or against political candidates.” This language protects nonprofits, religious institutions, and foundations from a relatively narrow range of activities which includes endorsing political candidates and donating to political campaigns. The Johnson Amendment does not impose any limitation on the ability for nonprofits to advocate on behalf of social, moral, and public policy issues.

The Johnson Amendment, moreover, does not infringe on the First Amendment rights of any individual or organization. First, the Supreme Court has held that “declining to subsidize” the direct political activities of a nonprofit or religious institution does not infringe an organization’s free speech or freedom of religion. Any nonprofit institution can choose not to incorporate as a 501(c)(3) organization or can create a separate 501(c)(4) organization to participate in political campaigning. Second, nonprofit and religious leaders are still free to engage in political campaign activities in their capacity as private individuals.

 

Why It Matters

The National Human Services Assembly strongly believes that our sector most effectively builds and maintains the well-being that allows communities to reach their potential when our resources are focused on mission-related work, not political campaigns. We should continue to be protected as advocates for the issues that affect our broader communities, and not be exposed to getting wrapped up in partisan politics.

Your organization’s support to protect the Johnson Amendment is crucial to maintaining the public trust that the nonprofit sector has earned by bridging our communities through nonpartisan efforts and bipartisan solutions.

JOIN THE CAUSE:

  1. See if your organization has already signed.
  2. If not, sign your organization on to the Community Letter in Support of Nonpartisanship; and
  3. Share the letter broadly with your members or affiliates, board members, sector colleagues, and others in your networks.
  4. Use these talking points when asking your representatives to protect the Johnson Amendment.

Johnson Amendment Timeline

The National Assembly compiled a chronological list of all major activities relating to the Johnson Amendment.

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Articles

See all news and updates related to the Johnson Amendment on National Assembly Today.
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PurchasingPoint Testimonial

“The National Assembly discount program is one of the most robust programs of its kind in the country. As a former board member of the National Assembly, I saw firsthand just how many nonprofits are being helped by this program, enabling them to spend more money on mission and less on overhead.” -- Joe Haggerty, Former COO, United Way Worldwide

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