Bill > SB4

This bill, the "Keeping Charities Nonpartisan Act of 2026," aims to strengthen existing laws by clarifying and expanding the prohibition against charitable organizations engaging in political campaign activities. It defines a "charitable organization" as an entity recognized by the IRS to receive tax-deductible donations and that solicits contributions from the public. The bill specifically prohibits these organizations from participating in or intervening in any political campaign, including by publishing or distributing statements for or against a candidate for public office, mirroring the restrictions of the "Johnson Amendment" (a federal law, specifically § 501(c)(3) of the Internal Revenue Code, that prohibits such political activity for tax-exempt organizations). If a charitable organization violates this prohibition, the Secretary of State or Attorney General can assess civil penalties of up to $5,000 per violation, and for willful violations, they can order the revocation of the organization's tax-exempt status, including income, sales and use, and property tax exemptions, for a period of two years. The bill also outlines a process for organizations to avoid penalties if the violation was not authorized by their leadership and they publicly disclaim the conduct. Importantly, the bill's effectiveness is contingent on federal actions that might weaken or nullify the Johnson Amendment, with the Attorney General tasked with monitoring such developments and notifying the Department of Legislative Services, at which point Section 1 of the bill would take effect.

Education

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0004?ys=2026RS