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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.

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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.