House Passes Bill Restricting Enforcement of Johnson Amendment

Yesterday, the House of Representatives voted 217-199 to pass an appropriations bill that includes a provision that would prohibit the IRS from denying or revoking the tax-exempt status of churches that engage in political activity, unless approved by the IRS Commissioner and prior notice is given to the House Ways and Means Committee. This provision would effectively weaken enforcement of the section 501(c)(3) prohibition on charities endorsing or opposing political candidates, commonly referred to as the Johnson Amendment. The appropriations bill, which includes an allocation of $11.6 billion for the IRS for fiscal year 2019, now moves to the Senate.