The Community Foundation supports the Johnson Amendment – a provision in the U.S. tax code that prohibits all 501(c)(3) nonprofit organizations from endorsing or opposing political candidates. Learn more.
Dear friends: In light of quickly changing and often controversial times, I’d like to share with you the foundation’s support of the Johnson Amendment – a provision in the U.S. tax code that prohibits all 501(c)(3) nonprofit organizations from endorsing or opposing political candidates.
Put another way, the Johnson Amendment ensures that organizations such as ours – that claim tax-exempt status – cannot collect contributions on behalf of political campaigns, or make any statement for or against a particular candidate.
As a community catalyst throughout Boulder County, we adhere to principles of nonpartisanship and inclusivity, and we value the different points of view that make our community such a richly diverse place to live, work and raise our families. That’s why we recently added our support to a letter calling for the continuation the Johnson Amendment – keeping partisan politics out of local philanthropy, and our efforts to address the needs and concerns of everyone who calls Boulder County home.
For your reference, I’ve included the text of the letter below – as well as the organizations, associations and other signatories with whom we align in supporting this important amendment. Please feel free to reach out to me directly, should you have questions or would like to discuss further: Jeff@commfound.org or 303.442.0436 x127.
Yours in community,
Jeff
In support of upholding the Johnson Amendment
The undersigned organizations strongly oppose proposals that would politicize the charitable nonprofit and philanthropic community by repealing or weakening current federal tax law protections that prohibit 501(c)(3) organizations from endorsing, opposing, or contributing to political candidates.
Nonpartisanship is a cornerstone principle that has strengthened the public’s trust of the charitable community. In exchange for enjoying tax-exempt status and the ability to receive tax-deductible contributions, 501(c)(3) organizations – charitable nonprofits, including religious congregations, and foundations – agree to not engage in “any political campaign on behalf of (or in opposition to) any candidate for public office.”
That provision of law protects the integrity and independence of charitable nonprofits and foundations. It shields the entire 501(c)(3) community against the rancor of partisan politics so the charitable community can be a safe haven where individuals of all beliefs come together to solve community problems free from partisan divisions. It screens out doubts and suspicions regarding ulterior partisan motives of charitable organizations, as undoubtedly would occur if even just a few charitable organizations engaged in partisan politics. Nonpartisan credibility is critical to the ability of 501(c)(3) organizations to work with elected officials of all parties at the local, state, and federal levels to address community needs.
Charitable nonprofits, including religious congregations, are free to speak on important matters of the day and advocate on public policy issues and legislation. Private foundations, while barred from most lobbying activities, are free to engage in public debates, promote public education efforts, and fund a wide range of issue-focused activities. The relevant language in Section 501(c)(3) merely prohibits partisan campaign intervention, defined to include endorsing or opposing candidates for public office, publishing or distributing statements for or against candidates, or using tax-deductible and other resources to support partisan campaign activities.
We are united in opposing any and all efforts to weaken or repeal this longstanding protection in the federal tax code (sometimes called the Johnson Amendment) that President Eisenhower signed into law in 1954. Weakening the law by allowing leaders of individual 501(c)(3) entities to endorse candidates for public office and engage in some partisan electioneering activities would damage the integrity and effectiveness of all charitable organizations and spawn litigation as innovative partisans seek to expand gray areas in the proposed legislation. Repealing the Johnson Amendment, an approach promoted by the President and some in Congress, would damage the federal Treasury as people take tax deductions for political contributions they could then funnel through charitable nonprofits, undercut fair elections by providing a loophole to avoid campaign contribution disclosure laws, and empower politicians to exert pressure for access to foundation assets and charitable funds for their own partisan campaigns rather than for the public good.
We urge you to join us in opposing efforts to weaken and/or repeal the current law that for six decades has successfully protected the integrity and effectiveness of charitable nonprofits and foundations by keeping them apart from partisan politics.
This letter was a collaborative effort led by:
- Alliance for Strong Families and Communities
- BoardSource
- Council on Foundations
- Forum of Regional Associations of Grantmakers
- Habitat for Humanity International
- Independent Sector
- Jewish Federations of North America
- National Council of Nonprofits
- National Human Services Assembly
- Volunteers of America
Other Colorado signatories include (but are not limited to):
- Anschutz Family Foundation
- Aspen Community Foundation
- Boulder Valley Women’s Health Center
- Center for Nonprofit Excellence
- Colorado Association of Funders
- Colorado Center on Law and Policy
- Colorado Nonprofit Association
- Community First Foundation
- Community Foundation of the Gunnison Valley
- Community Resource Center
- Community Shares of Colorado
- Disability Law Colorado
- Doctors Care
- Longmont Council for the Arts
- Metropolitan State University of Denver
- Sister Carmen Community Center
- The GLBT Community Center of Colorado
- Volunteers of America Colorado Branch
