[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2275 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2275

 To restore the Free Speech and First Amendment rights of churches and 
     exempt organizations by repealing the 1954 Johnson Amendment.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 10, 2007

 Mr. Jones of North Carolina introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To restore the Free Speech and First Amendment rights of churches and 
     exempt organizations by repealing the 1954 Johnson Amendment.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF THE 1954 JOHNSON AMENDMENT BANNING THE FREE SPEECH 
              AND FIRST AMENDMENT RIGHTS OF CHURCHES AND EXEMPT 
              ORGANIZATIONS.

    (a) In General.--Paragraph (3) of section 501(c) of the Internal 
Revenue Code of 1986 (relating to list of exempt organizations) is 
amended by striking ``, and which does not participate in, or intervene 
in (including the publishing or distributing of statements), any 
political campaign on behalf of (or in opposition to) any candidate for 
public office''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
    (c) Campaign Finance Laws Unaffected.--The amendments made by this 
section shall not invalidate or limit any provision of the Federal 
Election Campaign Act of 1971 (2 U.S.C. 431 et seq.).
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