4confidencegames
3paradise
5confidencegames
2gucci
Maurice B Foley 360x1000
2defense
Mark V Holmes 360x1000
Edmund Burke 360x1000
199
lifeinmiddlemarch2
1paradide
1theleasofus
2paradise
10abion
Margaret Fuller2 360x1000
4albion
Margaret Fuller5 360x1000
1falsewitness
1jesusandjohnwayne
Margaret Fuller 360x1000
14albion
Tad Friend 360x1000
9albion
6confidencegames
6albion
2albion
3albion
11632
11albion
storyparadox3
George M Cohan and Lerarned Hand 360x1000
1trap
2lookingforthegoodwar
Susie King Taylor 360x1000
Spottswood William Robinson 360x1000
2falsewitness
Betty Friedan 360x1000
1defense
Office of Chief Counsel 360x1000
3confidencegames
1gucci
George F Wil...360x1000
2trap
5albion
Mary Ann Evans 360x1000
Susie King Taylor2 360x1000
3defense
LillianFaderman
1lauber
1albion
Learned Hand 360x1000
Stormy Daniels 360x1000
12albion
Richard Posner 360x1000
Margaret Fuller4 360x1000
Samuel Johnson 360x1000
13albion
7confidencegames
1confidencegames
Anthony McCann1 360x1000
Gilgamesh 360x1000
Thomas Piketty3 360x1000
Adam Gopnik 360x1000
Anthony McCann2 360x1000
3theleastofus
299
storyparadox2
James Gould Cozzens 360x1000
Maria Popova 360x1000
lifeinmiddlemarch1
1lafayette
Margaret Fuller3 360x1000
1transcendentalist
Thomas Piketty2 360x1000
499
399
Margaret Fuller1 360x1000
AlexRosenberg
7albion
1lookingforthegoodwar
2transadentilist
Margaret Fuller 2 360x1000
Storyparadox1
Thomas Piketty1 360x1000
2jesusandjohnwayne
2lafayette
2confidencegames
2theleastofus
1madoff
1empireofpain
8albion'
Ruth Bader Ginsburg 360x1000
Brendan Beehan 360x1000
Lafayette and Jefferson 360x1000

Will Destruction Of Johnson Amendment Destroy Charity?

President Trump made a down payment on his promise with an executive order.  Unless you apply the “truthful hyperbole” standard that then developer Trump recommended in the Art of the Deal, the executive order did not destroy the Johnson amendment.  Arguably it did not do anything at all to it.  Section 5201 of the House version of the Tax Cuts and Jobs Act is much more robust.

Under the provision, this language, known as the Johnson amendment, is qualified so that an organization exempt from tax under Code section 501(c)(3) would not fail to be treated as organized and operated exclusively for its respective non-profit purpose for engaging in political speech, assuming such political speech is made in the ordinary course of the organization’s business and the associated expenses of that speech are de minimis

That hardly puts the Johnson amendment on the eve of destruction, but it does address the concern that generated the fairly silly protest known as Pulpit Freedom Sunday which fell on October 2 this year.  The idea is that preachers would give politically oriented sermons, record them and send them to the IRS – daring, nay double daring the IRS to come after them.  Given all the attention given to Pulpit Freedom Sunday, it probably worked up to a triple dawg dare.

read more

Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.