Many nonprofits worry about losing tax-exempt status when staff or leaders speak about politics. What Is The Johnson Amendment 1954 For Nonprofits is a common search. People ask if houses of worship, foundations, or charities can endorse candidates or make political contributions.
The issue often feels urgent for boards, donors, and staff.
The Johnson Amendment, passed in the federal tax code in 1954, bars 501(c)(3) groups from taking sides in political campaigns. The Internal Revenue Service enforces rules on political campaign activities and partisan politics.
This post will list what the law forbids, what nonprofits may do, and clear dos and donts to protect your public trust. Read on.
Key Takeaways
- The Johnson Amendment (1954) bars 501(c)(3) charities and churches from endorsing or opposing political candidates to protect tax-exempt status.
- 501(c)(3) groups may not give money, in-kind support, or use staff, property, or social accounts for campaigns without risking loss of tax benefits.
- The IRS permits issue advocacy, nonpartisan voter registration, impartial candidate forums, and unbiased voter guides if activities stay nonpartisan.
- Boards should adopt compliance policies, track materials and timing, and consult IRS guidance to avoid political intervention and preserve donations and grants.
The Johnson Amendment 1954: Prohibited Activities
The Johnson Amendment, in the Internal Revenue Code of 1954, bars charitable nonprofits and churches from endorsing or opposing political candidates. The rule links nonpartisanship to tax status, so charitable nonprofits must avoid political endorsements to keep 501(c)(3) benefits, and groups like the National Council of Nonprofits and religious advocacy groups monitor compliance.
Endorsing or opposing candidates
501(c)(3) organizations may not endorse or oppose candidates for public office under the internal revenue code of 1954, known informally as the Johnson Amendment of 1954. Endorsements include explicit and implicit statements, both oral and written, and leaders may not use their official capacity to show preference for political candidates.
No minimal level of endorsement exists; any such action counts as direct participation in a political campaign.
Nonprofit organizations risk losing tax-exempt status if they violate this rule under the U.S. tax code. Political endorsements also include rating or comparing candidates in ways that favor one over the other.
Charitable nonprofits must keep resources and communications neutral to protect nonprofit nonpartisanship and comply with limits on political activity.
Endorsements, oral or written, can jeopardize tax-exempt status.
Making financial contributions to political campaigns
Moving from endorsing candidates to giving money, non-profit organizations may not make or solicit contributions to political campaigns. The Johnson Amendment, passed in 1954 under Lyndon B.
Johnson, bars donations of money or in-kind resources to candidates at local, state, and federal levels.
Organizational funds cannot flow to campaign ads, events, or direct support, even if the amount seems nominal. Soliciting funds for a candidate, or using staff time or property to benefit a campaign, violates the rule and risks losing tax-exempt status under the U.S. Constitution’s tax rules and related IRS guidance.
Some groups and the Trump administration pushed changes through an executive order, and debates touch on church-state separation, the First Amendment, and free speech, but the core prohibition on financial support remains clear.
Publishing or distributing statements supporting or attacking candidates
Organizations may not publish or distribute partisan campaign literature. That ban covers newsletters, emails, websites, and social media platforms like Facebook, and it bars any written or verbal statements that support or attack a candidate, including rating or comparing candidates.
Statements by staff, clergy, or board members count as organizational speech, so both direct and indirect comments can violate the rule and create the appearance of support or attack.
Groups such as Americans United for Separation of Church and State, the Baptist Joint Committee, the National Religious Broadcasters, and law scholars at UCLA School of Law and Florida A&M University College of Law have weighed in as repeal efforts and proposals like the Free Speech Fairness Act and the faith voices letter surface.
The next section covers permissible activities for 501(c)(3) organizations.
Using organizational resources to influence elections
Official emails, property, staff time, and other resources may not fund or promote candidates under the Johnson Amendment. The IRS and 501(c)(3) law bar hosting campaign events on site, using org vehicles or supplies to ferry voters, and letting a leader speak for a candidate in an official capacity.
Political fundraising cannot occur on organizational property, and social media accounts managed by the group must not post campaign content.
Do not use your church office, van, or staff to push a candidate.
Many groups, from an interfaith alliance to the Lowell Milken Center for Philanthropy and Nonprofits, must avoid any action that could be seen as influencing an election. Even indirect support, such as paying for campaign mail or providing volunteers, counts as prohibited political speech; courts and scholars like Ben Kershaw, Ellen P.
Aprill, and Darryll K. Jones have discussed these limits in nonprofit law professor blog posts and help center guides. Next, learn what 501(c)(3) organizations may do without risking their tax exempt status.
Permissible Activities for 501(c)(3) Organizations
A 501(c)(3) can press for public policy, run nonpartisan sign-up drives and candidate forums, and share unbiased voter guides while following IRS rules and protecting freedom of speech and religious freedom—read more.
Advocating for specific public policies
Groups may speak for or against laws and ballot measures, and they may argue for religious freedom or tax policy like the Tax Cuts and Jobs Act. They must keep that work separate from endorsing or opposing candidates, so advocacy cannot tie to any campaign for office or to Donald Trump.
Staff can contact legislators and the public, and they can feed information to media and supporters, but they must focus on issues, not individuals.
The IRS treats lobbying differently, and groups must follow lobbying limits set for tax-exempt status. Independent Sector and legal groups such as Alliance Defending Freedom have guided nonprofits on free speech and legal risks, citing the Fifth Amendment in some cases.
Organizations may publicly take positions on regulation and policy, while avoiding any use of organizational resources to influence elections.
Hosting nonpartisan voter registration drives and candidate forums
501(c)(3) organizations may run voter registration and get-out-the-vote drives if they stay nonpartisan and unbiased. They can hand out voter registration forms, provide information on registration hours and locations, and offer rides to polling places.
They must help all voters equally, regardless of political affiliation, and must not favor or discourage participation based on political views.
Nonprofits may host public forums or debates that stay educational and impartial. They must invite all candidates for a specific office and give each one the same opportunity to participate.
Organizers should pose the same questions to every candidate, and a nonpartisan panel should moderate the forum when possible.
Distributing unbiased voter education guides
Organizations may publish and distribute impartial voter education guides that include voting records of incumbents and candidates’ written responses to questions from the group.
The guides must cover a range of issues in a neutral tone, and the group must not allow its public policy views to shape the content.
Publish guides on a steady schedule throughout the year, not just before elections, and avoid any layout or language that favors or opposes a candidate. The IRS reviews the timing, content, and distribution of guides, so track your distribution methods, copy, and dates and keep records for compliance.
Dos and Don’ts for 501(c)(3) Organizations
Check IRS guidance and your annual return before you run voter programs. Have your board approve a clear compliance policy on electioneering and public policy work.
Voter Education and Assistance
501(c)(3) organizations may help people register to vote, and the IRS recommends they do so. They may give voter registration forms, list registration hours and polling places, and offer rides to polling places.
Staff must run these programs in a neutral way. The groups can run get-out-the-vote drives if they treat every party and candidate the same.
Materials may show the organization’s name and logo on nonpartisan guides. Programs must aim to boost civic participation, not to sway choices. All eligible people must have equal access to help.
No activity may link the group to support or opposition of any candidate or political party.
Disparate Treatment of Voters
The Johnson Amendment of 1954 bars disparate treatment of voters by tax-exempt groups. Organizations must not turn away individuals based on political views, and they must treat all voters equally during voter education and assistance.
Any attempt to influence how voters cast their votes, or to decide who receives help based on political beliefs, violates the rule and risks IRS penalties and loss of tax-exempt status.
Staff should monitor materials and outreach for inadvertent bias, and keep all outreach and services available to the entire community.
Publishing Impartial Voter Guides
501(c)(3) organizations may publish voter education guides to teach voters about candidates’ policies, values, and actions. Guides can include voting records of incumbents and candidates’ written responses to questionnaires, and they must cover a variety of issues impartially, not just topics tied to the group’s interests.
An organization’s public policy views must not shape guide content.
Timing, format, and distribution also matter. If a guide appears only during campaign season, the IRS may view it as campaign intervention, so regular publication through the year reduces that risk.
Staff should design layouts and distribution plans that avoid favoring any candidate, and they can pair guides with voter registration drives and candidate forums while keeping materials neutral.
Next, hosting impartial public forums will show how to engage voters without bias.
Hosting Impartial Public Forums
Organizations may host public forums if the events remain educational and impartial. Forums must be open to all candidates for a specific office, and organizers must pose the same questions to each person.
A nonpartisan group should moderate to keep the discussion fair. They must give equal opportunity for candidates to respond and cover a broad range of issues relevant to the office.
Staff cannot edit or express opinions on candidates’ responses. The group must avoid favoring or opposing any candidate through conduct or question focus. Political fundraising may not take place on the organization property.
Conclusion
5. Conclusion: You learned the Johnson Amendment bars 501(c)(3) groups from backing or opposing candidates. The rule allows charities to push policy, register voters, and publish neutral voter education.
Stay practical, use a compliance checklist and consult the Internal Revenue Service on tax-exempt status. Treat all voters equally and run public panels that include every candidate.
These steps protect donations, keep grants secure, and reduce legal risk. Act now, follow the dos and don’ts, and help your nonprofit speak on issues without breaking the law.
FAQs
1. What is the Johnson Amendment 1954?
The Johnson Amendment 1954 is a rule in U.S. tax law. It bars tax-exempt groups from endorsing or opposing political candidates. Think of it as a rule that keeps the pulpit and the campaign trail separate.
2. What are the main dos and don’ts under this rule?
Do speak on public issues and do use issue advocacy. Do keep statements nonpartisan. Don’t endorse or oppose a political candidate. Don’t give money or official time to a campaign.
3. What can happen if a group breaks the rule?
The IRS can warn the group, audit its records, or remove its tax-exempt status. Groups can also face fines and public trouble. That risk pushes nonprofits and faith groups to act cautiously.
4. How can nonprofits and faith groups follow the dos and don’ts and still speak up?
Use clear issue advocacy, not candidate talk. Avoid asking for votes or giving campaign help. Keep notes and train leaders. If you worry, get legal or tax advice before you act.
______________
Kyler Mejia is an associate (bar admission pending) with Caritas Law Group, P.C. Kyler counsels nonprofit and socially responsible businesses on corporate, trademark, tax, and fundraising matters nationwide and advises donors concerning major gifts. To schedule a consultation, call 602-456-0071 or email us through our contact form.