Read twice and referred to the Committee on Finance.
This bill adds a subsection to Internal Revenue Code section 501 to create a safe harbor for 501(c)(3) organizations.
It says such organizations will not lose tax-exempt status or be treated as intervening in a political campaign solely because they make statements about candidates when those statements are made in the ordinary course of carrying out their exempt purpose and incur only de minimis incremental expenses.
The rule applies to several tax-code provisions, and is effective for taxable years ending after enactment.
Narrow statutory tweak with moderate controversy; lacks clear definitions and faces political and procedural obstacles in both chambers.
Relative to its intended legislative type, this bill is a concise statutory amendment that clearly states a targeted change to how 501(c)(3) organizations are treated with respect to statements relating to political campaigns, but it provides limited operational detail.
Progressives stress risk of enabling covert partisan campaigning.
Progressives stress risk of enabling covert partisan campaigning.
Likely cautiously supportive: appreciates expanded ability for nonprofits to inform the public on mission-related candidate positions, but wary of weakening campaign intervention limits.
Concern focuses on vague terms and enforcement risks that could allow covert partisan activity.
Likely mixed-to-cautious: supports clarifying free-speech boundaries for charities but worries about ambiguous language and fiscal or legal side effects.
Would favor implementation details before full support.
Likely supportive: frames bill as protecting free speech and reducing the government chill on nonprofit expression.
Views it as a modest, targeted rollback of overly broad restrictions on issue-based speech.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow statutory tweak with moderate controversy; lacks clear definitions and faces political and procedural obstacles in both chambers.
The bill has not accumulated any surfaced votes yet.
Progressives stress risk of enabling covert partisan campaigning.
Narrow statutory tweak with moderate controversy; lacks clear definitions and faces political and procedural obstacles in both chambers.
Relative to its intended legislative type, this bill is a concise statutory amendment that clearly states a targeted change to how 501(c)(3) organizations are treated with respect to statements relating to political cam…
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