Bill > S1205

This bill aims to modify the Internal Revenue Code to provide more flexibility for 501(c)(3) organizations (tax-exempt nonprofit organizations, such as charities, educational institutions, and religious groups) regarding political speech. Specifically, the bill would allow these organizations to make statements relating to political campaigns without risking their tax-exempt status, provided that such statements are made during the organization's ordinary course of carrying out its tax-exempt purpose and result in only minimal additional expenses (defined as "de minimis incremental expenses"). Currently, 501(c)(3) organizations are strictly prohibited from engaging in political campaign activities, which can limit their ability to discuss political issues relevant to their mission. The bill would create a narrow exception to this rule, permitting organizations to make political statements that are incidental to their core work and do not require significant additional financial resources. The proposed changes would apply to taxable years ending after the date of the bill's enactment, giving tax-exempt organizations more freedom to participate in political discourse while maintaining the fundamental restriction against direct campaign intervention.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1205/all-info