HR 2501
Free Speech Fairness Act
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Bill overview
This bill, the Free Speech Fairness Act, changes how the IRS treats charitable organizations. It allows 501(c)(3) organizations to make statements about political campaigns as long as these statements are part of their regular activities and don't cost them much money. The goal is to prevent the IRS from penalizing charities for expressing their views on political issues, provided it aligns with their charitable mission.
Key provisions
- Allows 501(c)(3) organizations to make political campaign statements.
- Statements must be part of the organization’s regular activities.
- Organizations are protected if statements don’t incur significant expenses.
- The amendment applies to taxable years after the bill’s enactment.
Who is affected
- Charitable organizations (501(c)(3) organizations)
- The Internal Revenue Service (IRS)
- Political campaigns
- Taxpayers
Notable changes
- Changes the interpretation of section 501 of the Internal Revenue Code.
- Provides a ‘de minimis’ exception for political campaign statements.
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Primary sponsor
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119th CONGRESS — 1st Session
H. R. 2501
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to allow charitable organizations to make statements relating to political campaigns if such statements are made in the ordinary course of carrying out its tax exempt purpose.
This Act may be cited as the Free Speech Fairness Act
.
is made in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose, and
results in the organization incurring not more than de minimis incremental expenses.
The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.