JOHNSON AMENDMENT

UNITED STATES LAW

 

 

EQUAL PROTECTION?  NO.

·       City Mayors are permitted to support or oppose political candidates; but city governments (generally) are exempt from income tax.

·       State Governors are permitted to support or oppose political candidates; but state governments are exempt from income tax.

·       No equal protection here; pastors are prohibited from supporting or opposing any political candidate; if their church has been granted a tax exemption.

 

Amendment 14 Section 1: equal protection phrase: nor deny to any person within its jurisdiction the equal protection of the laws.

 

Cities, States are exempt from income tax!

IRC Section 115 excludes from gross income any income derived from the exercise of or administration of any public function.

https://www.irs.gov/government-entities/federal-state-local-governments/government-entities-and-their-federal-tax-obligations

 

 

Churches are denied

Churches and Church ministers (which have tax exemptions) are prohibited from support or opposition of any political candidate.

https://en.wikipedia.org/wiki/Johnson_Amendment

 

Trump signed executive order  on religious liberty

http://thehill.com/homenews/administration/331902-trump-eases-ban-on-political-activity-by-churches

https://www.whitehouse.gov/presidential-actions/presidential-executive-order-promoting-free-speech-religious-liberty 

 

TAX GUIDE FOR CHURCHES AND RELIGIOUS ORGANIZATIONS

IRS Pub 1828, Tax Guide for Churches and Religious Organizations

IRS Publication 501(C)(3) Below copied from Page 7 of IRS Pub 1828: Please refer to the IRS Pub or the law behind that document for full understanding.

 

Political Campaign Activity

Under the Internal Revenue Code, all IRC Section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of the organization in favor of (or in opposition to) any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of excise tax.

 

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including  the presentation of public forums and the publication of voter education guides)  conducted in a non-partisan manner do not constitute prohibited political  campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not constitute prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that: (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.

 

As a candidate for congress, I have participated in a political forum at a Church.

 

Johnson Motive?

Below Quote from this web site:

“As background, then-Senator Lyndon Johnson introduced the amendment, purportedly motivated by activities of charities allied to one of his opponents during his 1954 primary election. A charitable organization formed in opposition to the New Deal, the Committee for Constitutional Government, launched a campaign that suggested that a vote for the incumbent (Johnson) was a vote for socialism in Washington. The campaign, which was both unusual and initially a threat to Johnson, resulted in Johnson questioning the legality of the committee’s actions. Upon learning that those actions were legal, Johnson introduced the amendment on July 2, 1954. The amendment was enacted without any committee hearings or floor discussion.”

 

The Churches were very active in our nation’s beginning. We need the Church to teach the people what their vote means.

 

Herbert G. Peters

Candidate for US Senate, California

        

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