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Johnson Amendment: Nonprofit Nonpartisanship

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What is the Johnson Amendment?

The Johnson Amendment is a federal law in the United States tax code that restricts tax‑exempt charitable organizations from participating in partisan political activity. It was introduced in 1954 by then-Senator Lyndon B. Johnson and applies to 501(c)(3) organizations.

Under this rule, nonprofits may not endorse or oppose political candidates, donate to campaigns, or use their resources to influence an election. Its purpose is to ensure that charitable organizations remain focused on their missions rather than becoming vehicles for partisan influence. This helps protect donors, volunteers, and communities from the risk of nonprofits being used as political tools.

The amendment also supports fairness in elections. Without it, tax‑deductible donations could flow directly into partisan campaigns through nonprofit organizations. This would create an uneven playing field and blur the line between charitable work and political advocacy.

How It Protects Nonprofits

The Johnson Amendment has been part of federal tax law since 1954 and has shaped how 501(c)(3) organizations operate. It is a safeguard that helps nonprofits remain focused on service rather than partisan activity.

  • Mission Integrity: Nonprofits can stay focused on their core work without pressure to take sides in elections.
  • Public Confidence: Communities can trust that charitable organizations serve the public interest rather than political agendas.
  • Financial Transparency: The rule prevents tax‑deductible contributions from being used to influence elections.
  • Equal Treatment: All 501(c)(3) organizations operate under the same standard, which supports fairness across the sector.

Federal law provides options for organizations that want to endorse or oppose candidates. Groups that choose a different tax status, such as 501(c)(4), can legally participate in partisan activity. The key difference is that donations to 501(c)(4) organizations are not tax-deductible. When an organization receives a public benefit through tax exemption or tax-deductible contributions, it also accepts the responsibility to operate in a nonpartisan manner.

It Doesn’t Silence Nonprofits

501(c)(3) organizations can still speak on public issues, conduct voter education, and encourage civic participation, as long as these activities do not favor or oppose a specific candidate or party. 501(c)(3) organizations can:

  • Educate the public on policy issues
  • Host nonpartisan candidate forums
  • Encourage voter registration and turnout
  • Advocate for legislation that aligns with their mission
  • Publish research and analysis on public policy

Recent News

In July of 2025, the Internal Revenue Service and the National Religious Broadcasters, along with two churches in Texas, asked a federal judge to approve a legal settlement in a case involving nonprofit nonpartisanship. The proposed settlement would have declared the Johnson Amendment unconstitutional.

In March of 2026, a federal court decision dismissed the proposed legal settlement that would have barred the enforcement of the Johnson Amendment. While the legal settlement would have only applied to the two churches involved in the case, it could have weakened the law that has protected charitable and religious nonprofits from partisan political activity for over 70 years.

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