Title: The Free Speech Fairness Act
Policy area: Taxation

Summary:
The Free Speech Fairness Act
This bill permits a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt status under section 501(c)(3) of the Internal Revenue Code or be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement that (1) is made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose, and (2) results in the organization incurring not more than de minimis incremental expenses.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 330 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                 S. 330

    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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 5, 2019

 Mr. Lankford introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as ``The Free Speech Fairness Act''.

SEC. 2. ALLOWING 501(C)(3) ORGANIZATION TO MAKE STATEMENTS RELATING TO 
              POLITICAL CAMPAIGN IN ORDINARY COURSE OF CARRYING OUT ITS 
              TAX EXEMPT PURPOSE.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(s) Special Rule Relating to Political Campaign Statements of 
Organization Described in Subsection (c)(3).--
            ``(1) In general.--For purposes of subsection (c)(3) and 
        sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization 
        shall not fail to be treated as organized and operated 
        exclusively for a purpose described in subsection (c)(3), nor 
        shall it be deemed to have participated in, or intervened in 
        any political campaign on behalf of (or in opposition to) any 
        candidate for public office, solely because of the content of 
        any statement which--
                    ``(A) is made in the ordinary course of the 
                organization's regular and customary activities in 
                carrying out its exempt purpose, and
                    ``(B) results in the organization incurring not 
                more than de minimis incremental expenses.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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