To settle a case challenging the Johnson Amendment, the IRS has proposed to allow at least two churches to endorse candidates from the pulpit. This proposal has received widespread attention, but many questions remain...more
7/22/2025
/ 501(c)(3) ,
Churches ,
Consent Order ,
Constitutional Challenges ,
Endorsements ,
Enforcement Actions ,
First Amendment ,
IRS ,
Political Campaigns ,
Political Candidates ,
Political Speech ,
Tax Exempt Entities
Recent press reports speculating that President Trump will take action to revoke the tax-exempt status of some environmental organizations – coupled with his public statements advocating for the revocation of Harvard’s...more
Nonprofits concerned about a politically motivated audit or other enforcement action under the current presidential administration should pay close attention to President Trump’s Executive Order regarding the Public Service...more
On January 5, 2021, the IRS issued a revised Form 1024-A, which is the application that Code Section 501(c)(4) social welfare organizations use to apply to the IRS for recognition of their tax-exempt status. The Form 1024-A...more