H.R. 2501
119th CONGRESS 1st Session
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 HOUSE OF REPRESENTATIVES · March 31, 2025 · Sponsor: Mr. Harris of North Carolina · Committee: Committee on Ways and Means
Table of contents
SEC. 1. Short title
- This Act may be cited as the Free Speech Fairness Act.
SEC. 2. Allowing organization to make statements relating to political campaign in ordinary course of carrying out its tax exempt purpose
- Allowing organization to make statements relating to political campaign in ordinary course of carrying out its tax exempt purpose
- (a) In general
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 501
- (s) Special rule relating to political campaign statements of organization described in subsection
- Special rule relating to political campaign statements of organization described in subsection
- (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—
- 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.
- 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—
- (s) Special rule relating to political campaign statements of organization described in subsection
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 501
- (b) Effective date
- The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.