In a nod to the religious right, the tax package repeals the Johnson Amendment that prohibits all 501(c)(3) non-profit organizations – including tax-exempt churches, trusts and charities – from endorsing or opposing political candidates. What’s Included in the GOP Tax Bill May Surprise You Nov. 30, 2017 by Katelyn Newman
What is the Johnson Amendment?
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. Wikipedia