What does Preamble of Free Speech Fairness Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow charitable organizations to make statements relating to political campaigns. These statements must be made in the ordinary course of carrying out the organization's tax-exempt purpose.

What does SHORT TITLE. of Free Speech Fairness Act do?

This bill is formally titled the Free Speech Fairness Act.

What does ALLOWING 501(C)(3) ORGANIZATION TO MAKE STATEMENTS RELATING TO of Free Speech Fairness Act do?

This section amends Section 501 of the Internal Revenue Code of 1986. It establishes a special rule regarding political campaign statements by 501(c)(3) organizations. An organization will not be deemed to have participated in political campaign activity solely due to statements made in the ordinary course of its exempt purpose. These statements must result in the organization incurring 'not more than de minimis incremental expenses.' The amendment applies to taxable years ending after the date of enactment of this Act.

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Free Speech Fairness Act

Last updated: 3/31/2025 · Introduced: 3/31/2025

Author: Mark Harris (R-NC)

TL;DR (AI)

The Free Speech Fairness Act amends the Internal Revenue Code to permit 501(c)(3) organizations to make statements related to political campaigns.
Under this Act, a 501(c)(3) organization will not be considered to have engaged in political campaign activity if its statements are made in the ordinary course of its exempt purpose and incur only minimal additional expenses.
This change applies to tax years following the Act's enactment, allowing charitable organizations greater freedom to express views relevant to their missions.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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