The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches. The amendment is named for then-Senator Lyndon B. Johnson of Texas, who introduced it in a preliminary draft of the law in July 1954.
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| - Johnson Amendment (de)
- Johnson Amendment (en)
- 约翰逊修正案 (zh)
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| - Das Johnson Amendment ist eine vom späteren US-Präsidenten Lyndon B. Johnson 1954 eingebrachte Ergänzung zum Internal Revenue Code, dem Bundessteuergesetz der USA. (de)
- 约翰逊修正案（Johnson Amendment）于1954年由美國参议员、后来成为美国总统的林登·约翰逊提出。这项修正案修正了美國税例第501(c)(3)条，规定包括教会在内的免税团体在进行若干活动时将丧失免税地位。这些活动包括直接或间接地参与或干预任何政治运动，支持（或反对）竞选公职的任何候选人，提供候选人政治竞选经费或对其立场发表公开声明。 2017年2月2日，美國總統唐納·川普宣佈将废除约翰逊修正案。川普早在2016年美國總統選舉期間已表明，他一旦當選就會爭取廢除约翰逊修正案。 (zh)
- The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches. The amendment is named for then-Senator Lyndon B. Johnson of Texas, who introduced it in a preliminary draft of the law in July 1954. (en)
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| - Das Johnson Amendment ist eine vom späteren US-Präsidenten Lyndon B. Johnson 1954 eingebrachte Ergänzung zum Internal Revenue Code, dem Bundessteuergesetz der USA. (de)
- The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches. The amendment is named for then-Senator Lyndon B. Johnson of Texas, who introduced it in a preliminary draft of the law in July 1954. In the early 21st century, some politicians, including former President Donald Trump, have sought to repeal the provision, arguing that it restricts the free speech rights of churches and other religious groups. These efforts have been criticized because churches have fewer reporting requirements than other non-profit organizations, and because it would effectively make political contributions tax-deductible. On May 4, 2017, Trump signed an executive order "to defend the freedom of religion and speech" for the purpose of easing the Johnson Amendment's restrictions. (en)
- 约翰逊修正案（Johnson Amendment）于1954年由美國参议员、后来成为美国总统的林登·约翰逊提出。这项修正案修正了美國税例第501(c)(3)条，规定包括教会在内的免税团体在进行若干活动时将丧失免税地位。这些活动包括直接或间接地参与或干预任何政治运动，支持（或反对）竞选公职的任何候选人，提供候选人政治竞选经费或对其立场发表公开声明。 2017年2月2日，美國總統唐納·川普宣佈将废除约翰逊修正案。川普早在2016年美國總統選舉期間已表明，他一旦當選就會爭取廢除约翰逊修正案。 (zh)
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