Johnson Amendment

Common card · No. 365465

The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches. The amendment is named for then-Senator Lyndon B. Johnson of Texas, who introduced it in a preliminary draft of the law in July 1954. Widespread violations of the Johnson Amendment have been observed by religious institutions. A 2026 PNAS study found that nearly 15% of predominantly evangelical churches engaged in direct political advocacy and endorsements during the three months surrounding the 2020 and 2024 elections. In the early 21st century, some politicians, including President Donald Trump, have sought to repeal the provision, arguing that it restricts the free speech rights of churches and other religious groups. These efforts have been criticized...

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