
Jo Habenicht
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On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3) of the Internal Revenue Code (the “Code”) to (and imposes excise taxes on) any organization that engages in political campaign activities. The new legislation amended … Continue Reading
Introduction On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are exempt under section 501(c)(3) of the Internal Revenue Code from engaging in political campaign activities.¹ The executive order limits enforcement of the … Continue Reading
While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue Code (“Code”) from engaging in political campaign activities. This law, enacted in 1954, is commonly known as the Johnson Amendment since … Continue Reading
New York State Codifies the Johnson Amendment
By Amanda H. Nussbaum, David Miller and Jo Habenicht on Posted in Not-for-Profit, Religious Organizations, Tax-Exempt Organizations
UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations Engaged in Political Campaign Activities
By David Miller and Jo Habenicht on Posted in IRS, Political Campaign Activity, Religious Organizations
Is It the End of the Johnson Amendment as We Know It?
By Amanda H. Nussbaum and Jo Habenicht on Posted in IRS, Religious Organizations