The Johnson Amendment – Facing a New Threat to Charitable Nonprofit Nonpartisanship July 10, 2025 This week, the nation’s nonprofit sector has witnessed an overtly misguided effort by the Internal Revenue Service which places the long-held principle of nonprofit nonpartisanship in real jeopardy. Background A long-held core value of the charitable nonprofit sector – nonprofit nonpartisanship – is again being threatened by the federal government. In 1954, Lyndon B. Johnson, who was then a senator from Texas, introduced an amendment providing that in exchange for federal tax-exempt status, a charitable nonprofit, foundation, or religious organization may “not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” What is sometimes referred to as… Read more »

At Foraker, we believe that the nonprofit sector is essential to our democracy. More than just a system of government, the idea of democracy is the notion of free-flowing ideas that often confound us, make us think, and yes, often disagree. Democracy requires attention and conscious conversations. It is, after all, only held together by people with ideas and the rules, ethics, and values that we write and live around it. At times, disagreement is how we know our freedoms are at play. Not conflict for conflict’s sake, but the notion that this ever-evolving system needs respect, connection, and healthy debate. This is the thread that holds us together even as some want to frame it as the thing that pulls us apart. The nonprofit sector is one of those… Read more »

There has been a new development in the ongoing efforts to dismantle the Johnson Amendment. Here’s the scoop from the National Council of Nonprofits: “The U.S. Senate approved with broad bipartisan support its version of a $154.2 billion, four-bill fiscal 2019 spending package that does not include the anti-Johnson amendment language adopted in the House-passed bill. That House provision would effectively prohibit the Internal Revenue Service from enforcing the Johnson Amendment against churches for even the most egregious violations.” Alaska Senator Lisa Murkowski has been appointed to the conference committee working on a compromise budget proposal and she is in position to play a pivotal role in helping protect the Johnson Amendment.  We ask Alaska nonprofits to join us in preserving nonprofit nonpartisanship by contacting Senator Murkowski with this short but powerful message: “Partisanship has… Read more »

There has been a new development in the ongoing efforts to dismantle the Johnson Amendment. Here’s the scoop from the National Council of Nonprofits: “The U.S. Senate approved with broad bipartisan support its version of a $154.2 billion, four-bill fiscal 2019 spending package that does not include the anti-Johnson amendment language adopted in the House-passed bill. That House provision would effectively prohibit the Internal Revenue Service from enforcing the Johnson Amendment against churches for even the most egregious violations.” We don’t know who will be appointed to the joint House/Senate Conference Committee, which will be tasked with coming up with a compromise budget proposal, but we ask Alaska nonprofits to join us and nonprofits across the country to preserve nonprofit nonpartisanship.  We are asking Alaska nonprofit leaders to get in touch with the three… Read more »

Last night the House and Senate Appropriations Committees released the text of the omnibus spending bill that will fund the federal government through the current fiscal. Lawmakers DID NOT include a provision to repeal or weaken the longstanding Johnson Amendment, the law that protects charitable nonprofits, houses of worship, and foundations from partisan politics.  This is good news for Alaska’s nonprofit sector! Thank you to those that signed the Community Letter in Support of Nonpartisanship and picked up the phone to call our congressional delegation, and congratulations to all! Our partner, National Council of Nonprofits, has put together a list of highlights from the 2,232-page bill that they have deemed most relevant to charitable and philanthropic organizations. Their list includes: Arts, Culture, and Community Engagement: The legislation would fund the… Read more »

The House and Senate have passed separate versions of tax reform (see a comparison chart here). The difference between the bills must be negotiated in what’s called a conference committee made up of a dozen or more Representatives and Senators. We write asking for your help in convincing Senator Murkowski and Representative Young, as members of the tax reform  conference committees, to preserve nonprofit nonpartisanship and to reject any changes to the Johnson Amendment. Each bill contains multiple provisions that would harm the ability of charitable nonprofits to advance our missions. The most damaging is Section 5201 of the House-passed bill; it would radically change the longstanding, vital protection in law for nonpartisanship of charitable, religious, and philanthropic organizations, known as the Johnson Amendment. Section 5201 would: Create pressure on… Read more »

Take Action: Sign the National Council letter to protect the Johnson Amendment Over the past several months we’ve shared information with you about the impact of an administration move to repeal the Johnson Amendment. This provision in the tax code, named after President Lyndon Johnson, is intended to keep politics and the money that flows to political candidates out of charitable nonprofits. In March, the Foraker Governance Board issued a statement calling for support for nonprofit partisanship, and we joined over 4,500 nonprofits across the country, including organizations from Alaska, who submitted a similar call through a letter to Congress (join us and sign your organization on today!). In May President Trump signed an executive order that essentially instructed the IRS to look the other way when it finds that a nonprofit or religious organization violates the Johnson… Read more »